 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
 | 1973 - 288 pages
...made on or before June 30, 1967, an Investment company) by one or more persons solely In excbange fot stock or securities In such corporation and Immediately...the exchange such person or persons are In control (as defined In section 368(c) ) oí the corporation. For pur- i poses of this section, stock or securities... | |
 | 1981 - 410 pages
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 | United States. Congress. House. Committee on Ways and Means - 1973 - 432 pages
...Funds, investors' stock "is transferred to a corporation [the Fund] . . . in exchange for stock . . . in such corporation and immediately after the exchange, such person or persons [the investors] are in control . . . of the corporation". The issue, therefore, really is, why should... | |
 | Harry G. Henn - 1974 - 1332 pages
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 | 1974 - 1372 pages
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