 No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to...  Reports of the U.S. Board of Tax Appeals - Page 417by United States. Board of Tax Appeals - 1937Full view - About this book
 | United States. Court of Claims - 1947 - 806 pages
...reorganization, to a shareholder in a corporation a party to the reorganization, stock or Becurltles in such corporation or in another corporation a party...surrender by such shareholder of stock or securities in snch a corporation, no gain to the distributee from the receipt of such stock or securities shall be... | |
 | United States. Court of Claims - 1944 - 960 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." Under these sections plaintiffs can add to the period plaintiff SH Berch had held... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | John F. Sherwood - 1925 - 206 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged for ( 1 ) stock or securities in such corporation or in another corporation a party to the reorganization, and (2) other property or money, the gain, if any, to the recipient will be recognized... | |
 | 1926 - 552 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
 | Wisconsin - 1927 - 1062 pages
...of a plan of reorganization, to a stockholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganisation, without the surrender J)y such shareholder of stock or securities in such a corporation,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation... | |
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