 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 U.S. Board of Tax Appeals - Page 3by United States. Board of Tax Appeals - 1934Full view - About this book
 | Robert Hiester Montgomery - 1927 - 1510 pages
...corporation, and immediately after the exchange such person or persons are in control of the corporation; 1T but in the case of an exchange by two or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. REGULATION Example.... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of... | |
 | Wisconsin - 1933 - 36 pages
...another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a 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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...TRANSFER TO CORPORATION CONTROIXED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in * the property prior to the exchange. ART. 112(b)(5)-1.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...TEANSFEE TO COEPOEATION CONTEOLLED BY TEANSFEEOE. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons....amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. -{£)- EXCHANGE... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR: — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each ia substantially In proportion to his interest in the property prior to the exchange. AHT. 112(b)(5)-l.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...amount of the stock and securities received by each is substantially in proportion to his interest in the property prior to the exchange. (6) PROPERTY... | |
| |
