 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
 | Robert Hiester Montgomery - 1927 - 1510 pages
...securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred to a corporation...person or persons are in control of the corporation; 1T but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | 1932 - 1108 pages
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 | Robert Hiester Montgomery - 1925 - 1928 pages
...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 in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock... | |
 | United States. Board of Tax Appeals - 1930 - 1608 pages
...stock. The Revenue Act of 1924 provides, in part, as follows: SK. 208. (b) (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. Board of Tax Appeals - 1930 - 1554 pages
...(4) provides : No gain or loss shall be recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or...and immediately after the exchange such person or iwrsons are in control of the corporation ; but in the case of an exchange by two or more persons this... | |
 | Dennis Hartman - 1932 - 296 pages
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 | Idaho - 1931 - 628 pages
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 | Idaho - 1931 - 624 pages
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