 | United States - 1928 - 268 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...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 a reorganization... | |
 | Mississippi - 1928 - 200 pages
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...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 a reorganization... | |
 | United States - 1928 - 1164 pages
...for investment, or if common stock in a corporation is exchanged solely for common stock in the 933 same corporation, or if preferred stock in a corporation...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 a reorganization... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...OR PREFERRED FOR PREFERRED STOCK. LAW. Section 203 (b) (i) No gain or loss shall be recognized .... if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. There are often various classes of common and preferred stocks in the same corporation or new issues... | |
 | 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,... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...future realization of the increment in value is held for investment and not primarily for sale. • (b) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1) by one person solely... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...future realization of the increment in value is held for investment and not primarily for sale. (b) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1) by one person solely... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...shall be recognized, except as hereinafter provided In this section. » * * » * c • [(b)] (2) No gain or loss shall be recognized If stock or securities...to a reorganization are, in pursuance of the plan or reorganization, exchanged solely for stock or securities In such corporation or in another corporation... | |
 | United States. Congress. Senate. Committee on Finance - 1933 - 454 pages
...would read as follows, the words italicized representing the proposed changes : " SBC. 112 (b) (3). No gain or loss shall be recognized if stock or securities...corporation a party to a reorganization are, in pursuance of a plan of reorganization, exchanged solely for stock or securities in such corporation or in another... | |
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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... 
