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
| 1972 - 444 pages
...reorganizations — (a) General rule — (1) In general. No gain or loss shall be recognized IT stock or securities In a corporation a party to a reorganization...corporation or In another corporation a party to the reorganization. (2) Limitation. Paragraph (1) shall not apply If — (A) The principal amount of any... | |
| 1973 - 310 pages
...loss shall be recognized it stock or securities In a corporation a party to a reorganization are. 1m pursuance of the plan of reorganization, exchanged...corporation or In another corporation a party to the reorganization. (2) Limitation. Paragraph (1) shall not apply if — (A) The principal amount of any... | |
| 1973 - 288 pages
...loss shall be recognized IT stock or securities In a corporation a party to a reorganization are, la pursuance of the plan of reorganization, exchanged solely for stock or securities In sucb corporation or In another corporation a party to the reorganization. (2) Limitation. Paragraph... | |
| 1949 - 774 pages
...reorganization, by or on behalf of a corporation a party to the reorganization, to its shareholders of stock or securities in such corporation or in another corporation a party to the reorganization : (i) In any taxable year beginning before January 1, 1934, without the surrender by... | |
| United States. Congress. House. Committee on Ways and Means - 1976 - 44 pages
...thereof the following new subsection: "(d) EXCHANGES UNDER THE FINAL SYSTEM PLAN FOR CONRAIL. — No gain or loss shall be recognized if stock or securities in a corporation are, in pursuance of an exchange to which paragraph (1) or (2) of section 374(c) applies, exchanged... | |
| 1968 - 268 pages
...types of exchanges, viz: The exchange that is provided for in section 354 (a) (1) in which stock or securities in a corporation, a party to a reorganization, are, in pursuance of a plan of reorganization, exchanged for the stock or securities in a corporation, a party to the same... | |
| United States. General Accounting Office - 1978 - 154 pages
...OF SECTION 354 EXCHANGES OF STOCK AND SECURITIES IN CERTAIN REORGANIZATIONS. Nb He Nd IF 1. stock or securities in a corporation a party to a reorganization...corporation or in another corporation a party to the reorganization, AND 2. A) 1. the prinicpal amount of any such securities received does not exceed the... | |
| United States. Congress. House. Committee on Ways and Means - 1995 - 332 pages
...(sec 368(a)( 1)(E)). No gain or loss is recognized if stock or securities in a corporation that is a party to a reorganization are (in pursuance of the...reorganization) exchanged solely for stock or securities in that corporation or in another corporation that is a party to the reorganization, except that gain... | |
| United States - 1939 - 780 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... | |
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