 No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...  Reports of the Tax Court of the United States - Page 716by United States. Tax Court - 1955Full view - About this book
 | United States. Court of Claims - 1947 - 806 pages
.... Section 203 (b) (4) provides: No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. The taxpayer... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...corporation controlled by transferor. No gain or loss shall be recognized If property Is transferred to a corporation by one or more persons solely In exchange...In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely In exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
 | John F. Sherwood - 1925 - 206 pages
...party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. into property... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from... | |
 | Eric Louis Kohler - 1927 - 618 pages
...party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property... | |
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