 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 Tax Court of the United States - Page 942by United States. Tax Court - 1955Full view - About this book
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...exchanged solely for preferred stock in the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities...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... | |
 | Eric Louis Kohler - 1927 - 618 pages
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...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
...income of any kind derived from any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities...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... | |
 | Wisconsin - 1927 - 1052 pages
...income of any kind derived from any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities...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... | |
 | Mississippi - 1928 - 200 pages
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...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 - 1164 pages
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...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
...•exchanged solely for preferred stock in the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities...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 - 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,... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...pursuance of a plan of reorganization, stock or securities in a corporation a party to a reorganization are exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization, or if, in pursuance of a reorganization plan, a corporation a party to a reorganization... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged for stock or securities in such corporation or in another corporation a party to the reorganization and other property or money, the gain, if any, to the recipient will be recognized in... | |
| |
