 | United States. Tax Court - 1948 - 1248 pages
...TRANSFER TO CORPORATION CONTROLLBD BY TRANSFEROR. — No gain or loss shall be recognized If property la transferred to a corporation by one or more persons...corporation ; but In the case of an exchange by two or more persona this paragraph shall apply only If the amount of the stock and securities received by each... | |
 | 1960 - 1764 pages
...by transferor. SEC. 351. Transfer to corporation controlled by transferor — (a) General rule. No gain or loss shall be recognized If property Is transferred...the exchange such person or persons are In control (as defined In section 368 (c) ) of the corporation. For purposes of this section, stock or securities... | |
 | United States. Tax Court - 1949 - 1176 pages
...112. RECOGNITION OF GAIN OR LOSS. *•**••• (b) EXCHANGES SOLELY IN KIND. — • •*••*• (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR....exchange for stock or securities in such corporation, nnd immediately after the exchange such person or persons are in control of the corporation ; * * •... | |
 | 1969 - 268 pages
...corporation (Including, In the case of transfers made on or before June 30, 1967, an Investment company) by one or more persons solely In exchange for stock...the exchange such person or persons are In control (as defined In section 368 (c)) of the corporation. For purposes of this section, stock or securities... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...party to the reorganization. Sec. 112. (b) (5) Transfer to corporation controlled by transferor.—No gain or loss shall be recognized if property is transferred...the corporation but in the case of an exchange by Taxable Years Beginning before 1944 Sec. 112. (b) Exchanges solely n kind. Sec. 112. (b) (1) Property... | |
 | 1966 - 264 pages
...corporation controlled by transferor — (a) General rule. No gain or loss shall be recognized If property le transferred to a corporation by one or more persons...the exchange such person or persons are in control (as defined in section 868 (c) ) of the corporation. For purposes of this section, stock or securities... | |
 | United States. Congress. House. Committee on Ways and Means - 1967 - 1068 pages
...the Record 351(a). I should like to read what the law states: (a) General Rule. — No gain or loss be recognized If property Is transferred to a corporation...persons solely In exchange for stock or securities in raci corporation and Immediately after the a change such person or persons axe In costrol (as denned... | |
 | United States. Tax Court - 1971 - 1476 pages
...(b) EXCHANGES SOLELY IN KIND.— ****** * (5) TRANSFEB TO CORPORATION CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized if property is transferred...the corporation; but in the case of an exchange by tiro or more persons this paragraph shall apply only if the amount of the stock anil securities received... | |
 | United States. Tax Court - 1958 - 1362 pages
...SOLELY IN KIND. — • •••••• (B) TRANSFER TO COEPOIIATION CONTROLLED BV TRANSFEHOB. — No gain or loss shall be recognized If property Is transferred...exchange such person or persons are In control of tbe corporation ; but in tbe case of an exchange by two or more persons this paragraph shall apply... | |
 | United States. Tax Court - 1968 - 1066 pages
...the gain realu SBC. 351. TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. (a) GENERAL RULE. — No gain or loss shall be recognized If property is transferred...the exchange such person or persons are In control (as defined In section 308 (c)> of the corporation. For purposes of this section, stock or securities... | |
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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... 
