 No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to...  Reports of the U.S. Board of Tax Appeals - Page 664by United States. Board of Tax Appeals - 1941Full view - About this book
 | Eric Louis Kohler - 1927 - 618 pages
...exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Wisconsin - 1927 - 1062 pages
...any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities in a corporation a party to...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... | |
 | Wisconsin - 1927 - 1052 pages
...any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | United States - 1928 - 1164 pages
...exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Mississippi - 1928 - 200 pages
...exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | United States - 1928 - 268 pages
...the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities in a •corporation a party...of the plan of reorganization, exchanged solely for rstock or securities in such corporation or in another corporation a party to the reorganization. (4)... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...continuing transaction under section 203 (b-2) which says that no gain or loss shall be recognized "if stock or securities in a corporation a party to...plan of reorganization, exchanged solely for stock in such corporation or in another corporation a party to the reorganization." SG Title to the depreciable... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...paragraph (i) shall be taxed as a gain from the exchange of property. INCOME [Ch. 23 REGULATION, (a) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (i) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
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