 | 1970 - 868 pages
...surrender by such shareholder of stock In such corporation; or (II) To a shareholder, In exchange for It* preferred stock; or (III) To a security holder. In...Board has, before the distribution, certified that — (1) Such property Is all or part of the property by reason of which such corporation controls (within... | |
 | 1966 - 500 pages
...of stock in such corporation; or (11) To a shareholder, In exchange for itspreferred stock; or (Hi) To a security holder, in exchange for its securities;...Board has, before the distribution, certified that — (1) Such property is all or part oí the property by reason of which such corporation controls... | |
 | United States. Internal Revenue Service - 1962 - 1090 pages
...shareholder of stock in such corporation ; or (ii) To a shareholder, in exchange for its preferred Block; or (iii) To a security holder, in exchange for its...Board has, before the distribution, certified that — (1) Such property is all or part of the property by reason of which such corporation controls (within... | |
 | 1955 - 1642 pages
...will not result in any gain being recognized on the receipt of such property by the shareholder if the Board has. before the distribution, certified that the distribution of such property is necessary or appropriate to carry out the first sentence of section 6 (a) of the Bank Holding... | |
 | United States Congress. House. Banking and Currency Committee - 1958 - 908 pages
...stock in such corporation; or "(ii) to a shareholder, in exchange for its preferred stock • or "(ili) to a security holder, in exchange for its securities;...Board has, before the distribution, certified that— "(i) such property is nil or part of the property by reason of which such corporation controls (within... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 106 pages
...be made without recognition of gain if the Federal Reserve Board certifies that the distribution of property "is necessary or appropriate to effectuate section 4 of the Bank Holding Company Act of 1050." Public hearings were held by the Senate Finance Committee on S. 200 on May 26 and 27 of this... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 416 pages
...be made without recognition of gain if the Federal Reserve Board certifies that the distribution of property "is necessary or appropriate to effectuate section 4 of the Bank Holding Company Act of 1956." The nonrecognition of gain applies only to a corporation that would have been a bank holding... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...such shareholder), without the surrender by such shareholder of stock in such corporation ; or (ii) UTION ALLOCATED TO 5 PRECEDING YEARS. (a) AMOUNT ALLOCATED....for a taxable year beginning after December 31, 1 — (i) such property is all or part of the property by reason of which such corporation controls (within... | |
 | United States. Internal Revenue Service - 1962 - 976 pages
...such shareholder), without the surrender by such shareholder of stock in such corporation ; or (ii) To a shareholder, in exchange for its preferred stock...Board has, before the distribution, certified that— (i) Such property is all or part of the property by reason of which such corporation controls (within... | |
 | 1964 - 566 pages
...stock in such corporation; or (li) To a shareholder, in exchange for its preferred stock; or (ili) To a security holder, in exchange for its securities;...Board has, before the distribution, certified that — (i) Such property is all or part of the property by reason of which such corporation controls (within... | |
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... (i) To a shareholder (with respect to its stock held by such shareholder), without the surrender by such shareholder of stock in such corporation ; or... 
