 If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or in another corporation a party to the reorganization...  Reports of the U.S. Board of Tax Appeals - Page 388by United States. Board of Tax Appeals - 1937Full view - About this book
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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 the reorganization. (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Eric Louis Kohler - 1927 - 618 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Mississippi - 1928 - 200 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | United States - 1928 - 268 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | United States - 1928 - 1164 pages
...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 the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...securities. — LAW. Section 203 (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization,...receipt of such stock or securities shall be recognized. Mr. Gregg's statement regarding the introduction of this section into the 1924 law reads as follows... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...which is not so expended. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization,...securities in such corporation or in another corporation a parry to the reorganization, without the surrender by such shareholder of stock or securities in such... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...stock on reorganization. — If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation a party to the reorganization, stock or securities in such corporation or iu another corporation a party to the reorganization, without the surrender by such shareholder of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...securities, a shareholder in a corporation a party to a reorganization receives in pursuance of the plan of reorganization stock or securities in such corporation or in another corporation a party to the reorganization, no gain to the shareholder will be recognized. ART. 577. Definitions.—The term "... | |
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