 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, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...reorganization. 97322 — 36 (5) TEANSFEE TO COEPOEATION CONTEOLLED BY TEANSFEEOE. — 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 Gerdes - 1936 - 1384 pages
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 | United States. Internal Revenue Service - 1936 - 604 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... | |
 | 1936 - 1084 pages
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 | Colorado - 1937 - 1610 pages
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