 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
 | 1954 - 502 pages
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 | Alabama - 1935 - 682 pages
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 | Kansas - 1935 - 524 pages
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 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...reorganization.1 (5) TRANSFER TO CORPORATION CONTROIXED 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... | |
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...recognized, except as hereinafter provided in this section. ******* (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 nr more persons this paragraph shall apply only if the amount of the stock and securities received... | |
 | 1935 - 1062 pages
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 | 1935 - 1336 pages
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