| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| John F. Sherwood - 1925 - 206 pages
...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...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| Wisconsin - 1927 - 1052 pages
...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...or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4.... | |
| Eric Louis Kohler - 1927 - 618 pages
...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...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| Wisconsin - 1927 - 1062 pages
...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...or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation... | |
| Harrison B. Spaulding - 1927 - 336 pages
...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...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...or securities in another corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be... | |
| 1927 - 1098 pages
...shall be recognized if a corporation a party to a reorganization exchanges property in pursuance of a plan of reorganization solely for stock or securities in another corporation a party to the reorganization." § 203 (h)l, US COMP. STAT. (Supp. Feb. 1926) § 6336-1/3 bb, "The term 'reorganization'... | |
| Mississippi - 1928 - 200 pages
...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...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
| |