 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
 | United States. Internal Revenue Service - 1976 - 196 pages
...transferred to a corporation by one or more persons solely in exchange for stock or securities in that corporation and immediately after the exchange such person or persons are in confroYof the corporation to which the property was transferred, ordinarily no gain or loss will be... | |
 | 1961 - 764 pages
...common stock in one corporation for common stock in another corporation. EXCHANGE OF PROPERTY FOR STOCK. If property is transferred to a corporation by one...exchange for stock or securities in such corporation and such person or persons immediately after the exchange are in control of the corporation to which the... | |
 | United States - 1978 - 620 pages
[ Sorry, this page's content is restricted ] | |
 | 1980 - 1326 pages
[ Sorry, this page's content is restricted ] | |
 | 1956 - 1712 pages
[ Sorry, this page's content is restricted ] | |
| |
