 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...permitted by the provisions of the Internal Revenue Code. The facts as stipulated by the parties may be summarized as follows: Plaintiff was organized in 1929... | |
 | United States. Court of Claims - 1946 - 936 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Act. The occasion for the adoption of the above-quoted regulation modifying the regulations previously... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Act. ART. 22(a)-l7. Contributions to corporation by shareholders. — -If a corporation requires additional... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Act. ART. 22 (a) -17. Contributions to corporation by shareholders. — If a corporation requires additional... | |
 | 1941 - 1688 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...permitted by the provisions of the Internal Revenue Code.'t § 19.22 (a) -17 Contributions to corporation by shareholders. If a corporation requires additional... | |
 | 1939 - 1030 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Act.*t 3.22 (a)-17 Contributions to corporation by shareholders. If a corporation requires additional... | |
 | 1940 - 1806 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...deduction where permitted by the provisions of the Act.*t §9.22 (a) -17 Contributions to corporation by shareholders. If a corporation requires additional... | |
 | United States. Internal Revenue Service - 1935 - 490 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...as a deduction where permitted by the provisions of applicable statutes. Articles 563 of Regulations 65, approved October 6, 1924, and Regulations 69,... | |
 | United States. Tax Court - 1948 - 1248 pages
...corporation were dealing in the shares of another. So also if the corporation receives its own stock as consideration upon the sale of property by it,...transactions is subject to tax, and any loss sustained Its ajjpwable as a deduction where permitted by the provisions of the Internal Revenue tion" and the... | |
 | 1954 - 1486 pages
...corporation were dealing In the shares of another. So also If the corporation receives Its own stock as consideration upon the sale of property by It,...permitted by the provisions of the Internal Revenue Code. § 39.22 (a)—i6 Contributions to corporation by shareholders. If a corporation requires add I t 10... | |
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So also if the corporation receives its own stocks as consideration upon the sale of property by it, or in satisfaction of indebtedness to it, the gain or loss resulting is to be computed in the same manner as though the payment had been made in any other... 
