 | United States. Tax Court - 1973 - 912 pages
...EXCHANGES OF STOCK AND SECURITIES IN CERTAIN REORGANIZATIONS. '») GENERAL RDLB. — (1) IN GENERAL. — No gain or loss shall be recognized If stock or securities...pursuance of the plan of reorganization, exchanged wlely for stock or securities In such corporation or In another corporation a party to the reorganization.... | |
 | 1967 - 528 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)... | |
 | 1972 - 580 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 - 1986 - 1452 pages
...reorganizations qualifying as such under section 368(a)(l). Specifically, under section 354(a)(l)— No gain or loss shall be recognized if stock or securities...of the plan of reorganization, exchanged solely for the stock or securities in such corporation or in another corporation a party to the reorganization.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...or for investment (2) Stock for 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 or securities for stock or securities on reorganization. — No gain or loss shnll be recognized If... | |
 | 1950 - 814 pages
...investment as before, are nontaxable, because the taxpayer has no change in his basic investment. However, if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation, no gain or loss will be recognized, even Property or stoc\ held for trade or sale The fifth limitation... | |
 | United States. Tax Court - 1964 - 1220 pages
...EXCHANGES OF STOCK AND SECURITIES IN CERTAIN REORGANIZATIONS. (a) GENERAL RULE. — (1) IN GENERAL. — No gain or loss shall be recognized If stock or securities...reorganization are, In pursuance of the plan of reorganization, exchange.) solely for stock or securities In inch corporation or In another corporation a party to... | |
 | United States. Tax Court - 1963 - 1122 pages
...1956, provides 10 Sec. 864 provides In part as follows : (a) QBNIRAL ROLL — (1) IN GENERAL. — No gain or loss shall be recognized If stock or securities...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. Tax Court - 1943 - 1296 pages
...GAIN OR LOSS. »•••••• (b) EXCHANGES SOLELY IN KIND. — • *••*•• (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss shall...a corporation a party to a reorganization are. in pursuame of the plan of reorganization, exchanged solely for stock or securities in such corporation... | |
 | 1966 - 516 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)... | |
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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... 
