 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 750by United States. Tax Court - 1955Full view - About this book
 | United States. Board of Tax Appeals - 1930 - 1554 pages
...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. Section 202 (c) of the Revenue Act of 1921 provides: For the purposes of this title, on an exchange... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by each is substantially...his interest in the property prior to the exchange. See section 112 (j) and article 577 for definition of " control." Example: A owns a patent right worth... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by each is substantially...his interest in the property prior to the exchange. See section 112 (j) and article 577 for definition of " control." Example: A owns a patent right worth... | |
 | Wisconsin - 1933 - 36 pages
...corporation by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...more persons solely in exchange for stock or securities in such corporation, and Immediately after the exchange such person or persons are In control...amount of the stock and securities received by each 1* ntially In proportion to his interest in the property prior to the exchange. recognizing the corporate... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...more persons solely In exchange for stock or securities In such corporation, and immediately after the exchange such person or persons are In control...an exchange by two or more persons this paragraph sball apply only if the amount of the stock nnd securities received by each Is substantially In proportion... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...interest in * the property prior to the exchange. ART. 112(b)(5)-1. Transfer of property to corporation controlled by transferor. — As used in section... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...corporation ; but in the case of an exchange by .two nr more persons this paragraph shall apply only if the amount of the stock and securities received... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control...his interest in the property prior to the exchange. -{£)- EXCHANGE iff LIQUIDATION. — 5fe ga» ef less shall fee recognized ttpes the receipt by- ft... | |
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