 | United States, Walter Elbert Barton - 1944 - 1286 pages
...investment. Sec. 112. (b) (2) Stock for stock of same corporation. — No gain or loss shall be recognized if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. Sec. 112. (b) (3) Stock for stock on reorganization. — No gain or loss shall be recognized if stock... | |
 | United States. Tax Court - 1945 - 1374 pages
...GAIN OR IX)SS. • •*••*• (b) EXCHANGES SOLKLT IN KIND. — • *•••*• (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss shall...party to a reorganization are. In pursuance of the plau of reorganization, exchanged solely for stock or securities In such corporation or in another... | |
 | United States. Tax Court - 1945 - 1392 pages
...— • ***••• (2) STOCK ros STOCK or SAME CORPORATION. — No gain or loss shall be recognized If common stock in a corporation Is exchanged solely...corporation, or If preferred stock in a corporation IB exchanged solely for preferred stock in the same corporation. * Internal Revenue Code. — "SEC.... | |
 | United States. Tax Court - 1945 - 1344 pages
...CORPORATION. — No gain or loss shall be recognized If common stock In a corporation Is exchanged solely (or common stock In the same corporation, or if preferred...solely for preferred stock in the same corporation. 1 Internal Revenne Code. — "SBC. 115. DISTRIBUTIONS BY CORPORATIONS. • •**•*• "(g) REDEMPTION... | |
 | 1972 - 634 pages
...1036. Stock for stock of same corporation— (&) General rule. No gain or loss shall be recognized If common stock In a corporation Is exchanged solely...solely for preferred stock In the same corporation. (b) Cross references. (1) For rules relating to recognition of gain or loss where an exchange Is not... | |
 | 1960 - 880 pages
...1036. Stock for stock of same corporation — (a) General rule. No gain or IOM shall be recognized If common stock In a corporation is exchanged solely...in the same corporation, or If preferred stock in a corporator! is exchanged solely for preferred stock In the same corporation. (b) Cross references.... | |
 | 1961 - 636 pages
...1036. Stock for stock of same corporation — (a) General rule. No gain or loss shall be recognized if common stock in a corporation is exchanged solely...in the same corporation, or if preferred stock in a corporaton is exchanged solely for preferred stock in the same corporation. (b) Cross references. (1)... | |
 | 1966 - 500 pages
...1036. Stock for stock of same corporation — (a) General rule. No gain or loss shall be recognized If common stock in a corporation Is exchanged solely...in the same corporation, or If preferred stock In a corporaton is exchanged solely for preferred stock in the same corporation. (b) Cross references. (1)... | |
 | United States. Tax Court - 1951 - 1658 pages
...GAIN OR LOSS. • ••?•*• (b) EXCHANGES SOLILT IN KIND. — • *«••«• (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss shall...a reorganization are, in pursuance of the plan of reorganisation, exchanged solely for stock or securities in such corporation or In another corporation... | |
 | United States. Internal Revenue Service - 1954 - 726 pages
...— ««*•*•• (2) STOCK FOB STOCK OF SAME CORPORATION. — No gain or loss shall be recognized if common stock in a corporation Is exchanged solely...preferred stock In the same corporation. (3) STOCK FOB BTOCK ON REORGANIZATION. — No gain or loss shall be recognized If stock or securities in a corporation... | |
| |
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... 
