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" 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 234
by United States. Tax Court - 1963
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 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...
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U.S. Tax Cases, Volume 44, Part 2

Commerce Clearing House - 1945 - 802 pages
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U.S. Tax Cases, Volume 42, Issue 2

Commerce Clearing House - 1943 - 1168 pages
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The Federal Reporter

1937 - 1208 pages
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A Surtax on Undistributed Profits as Affecting Mining Corporations ...

Edward Knight - 1937 - 326 pages
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U.S. Tax Cases, Volume 60, Issue 1

Commerce Clearing House - 1960 - 1610 pages
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U.S. Tax Cases, Volume 60, Issue 1

Commerce Clearing House - 1960 - 1610 pages
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U.S. Tax Cases, Volume 83, Issue 2

Commerce Clearing House - 1983 - 1364 pages
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U.S. Tax Cases, Volume 52, Issue 2

Commerce Clearing House - 1953 - 808 pages
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...construction business after the transaction. Section 351 (a) of the Code provides that no gain or loss will be recognized if property is transferred to a corporation...exchange for stock or securities in such corporation if immediately after the exchange the transferors are in control of the corporation as defined in section...
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