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 Tax Court of the United States - Page 406by United States. Tax Court - 1963Full view - About this book
| United States. Court of Claims - 1937 - 710 pages
...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 the reorganization. ***** (c) Gain from, exchanges not solely in kind. — (1) If an exchange would be... | |
| United States. Court of Claims - 1939 - 690 pages
...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, without the surrender by such shareholder of stock or securities In such a corporation,... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...securities iu 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 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
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
| John F. Sherwood - 1925 - 206 pages
...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 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
...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 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 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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
| 1926 - 552 pages
...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 the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 the reorganization. (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation... | |
| Eric Louis Kohler - 1927 - 618 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
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