 If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization...  Reports of the U.S. Board of Tax Appeals - Page 388by United States. Board of Tax Appeals - 1937Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...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 the reorganization. [Emphasis supplied.] It is our opinion that the term "exchange" in this context, connotes... | |
 | United States. Court of Claims - 1947 - 806 pages
...section 203 (c), which provides: If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities * * * in another corporation a party to the reorganization, without the surrender by such shareholder of stock... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...securities, a shareholder in a corporation, a party to a reorganization, receives in pursuance of the plan of reorganization stock or securities in such corporation or in another corporation a party to the reorganization, no gain to the shareholder will be recognized. ART. 1577. Definitions. — The term... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | John F. Sherwood - 1925 - 206 pages
...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 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
...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 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
...securities, a shareholder in a corporation, a party to a reorganization, receives in pursuance of the plan of reorganization stock or securities in such corporation or in another corporation a party to the reorganization, no gain to the shareholder will be recognized. ART. 1577. Definitions. — The term... | |
 | 1926 - 552 pages
...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 the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
 | Wisconsin - 1927 - 1062 pages
...the exchange. 4. If there is distributed, in pursuance of a plan of reorganization, to a stockholder in a corporation a party to the reorganization, stock...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,... | |
 | Wisconsin - 1927 - 1052 pages
...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 the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization... | |
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