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... Your Federal Income Tax for Individuals - Page 110by United States. Internal Revenue Service - 1975Full view - About this book
| United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one...persons solely in exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they... | |
| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...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 ; but In the case of an exchange by two or more persons I Ms paragraph shall apply... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one...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;... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one...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;... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one...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... | |
| John F. Sherwood - 1925 - 206 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one...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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to a corporation by one...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;... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one...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;... | |
| Harrison B. Spaulding - 1927 - 336 pages
...is exchanged solely for preferred stock in the same corporation.1 (3) No gain or loss is recognized if property is transferred to a corporation by one...persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control (that is,... | |
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