 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 - 1924 - 396 pages
...stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation...persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
 | 1974 - 1322 pages
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 | 1943 - 1556 pages
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 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...stock or securities in another corporation a party to the reorganization. (4) 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... | |
 | John F. Sherwood - 1925 - 206 pages
...stock or securities in another corporation a party to the reorganization. (4) 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...stock or securities in another corporation a party to the reorganization. (4) 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
 | Eric Louis Kohler - 1927 - 618 pages
...stock or securities in another corporation a party to the reorganization. (4) 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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — 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... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...corporation is exchanged solely for preferred stock in the same corporation.1 (3) No gain or loss is recognized if property is transferred to a corporation...the exchange such person or persons are in control (that is, have the ownership of at least 80 % of the voting 1 See Revenue Act of 1924, Section 208.... | |
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