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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 240
by United States. Tax Court - 1963
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934
...A. Spalding, 7 BTA 588 ; BF Saul, 4 BTA 639 : EH Nielsen Co., 26 BTA 223. 1 No gain or loss shall be recognized If property Is transferred to a corporation...exchange for stock or securities In such corporation, and Imnn^diately after the exchange such person or persons are in control of the corporation ; bat in the...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 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...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935
...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...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 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...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 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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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...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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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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Reports of the Tax Court of the United States, Volume 12

United States. Tax Court - 1950
...CORPORATION CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized If property Is transferred to n corporation by one or more persons solely In exchange...such corporation, and Immediately after the exchange •nch person or persons are In control of the corporation ; but In the case of an exchange by two...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1981
...composed of S, Y, and Z. LAW AND ANALYSIS Section 351 of the Code provides that no gain or loss shall be recognized if property is transferred to a corporation...by one or more persons solely in exchange for stock in such corporation and immediately after the exchange such person or persons are in control of the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...persons of property to a corporation solely in exchange for stock or securities in such corporation if, immediately after the exchange, such person or persons are in control of the corporation to which the property was transferred. Section 351(c) of the Code provides that, for purposes of determining...
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