 No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...  Reports of the Tax Court of the United States - Page 234by United States. Tax Court - 1963Full view - About this book
 | New Jersey - 1977
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 | Minnesota - 1937 - 248 pages
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 | Minnesota - 1933 - 1392 pages
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 | United States. Court of Claims - 1947 - 806 pages
...thinks it is governed by section 203 (b) (4) . Section 203 (b) (4) provides: No gain or loss shall be recognized if property is transferred to a corporation...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
 | 1935 - 1166 pages
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 | 1962 - 1092 pages
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 | 1944 - 1218 pages
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