Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Tax Conventions with Belgium, Finland, Trinidad and Tobago, and the ...

United States. Congress. Senate. Committee on Foreign Relations - 1971 - 177 pages
...similar provision to domestic transactions and the revenue loss which such an extension might entail. solely in exchange for stock or securities in such...immediately after the exchange such person or persons owns stock possessing at least 80% of the voting power and at least 80% of the total number of shares....
Full view - About this book

Reports of the United States Tax Court, Volume 92

United States. Tax Court - 1989
...falling within section 351. Section 351 (a) provides that no gain or loss shall be recognized if (1) property is transferred to a corporation by one or...persons solely in exchange for stock or securities in that corporation and (2) immediately after the exchange the transferors of the property are in control...
Full view - About this book

Tax Proposals Contained in the President's New Economic Policy: Hearings ...

United States. Congress. House. Committee on Ways and Means - 1971 - 1362 pages
...Funds, investors' stock "is transferred to a corporation [the Fund} . . . in exchange for stock . . . in such corporation and immediately after the exchange such person or persons [investors] are in control . . . of the corporation". The issue, therefore, really is, why should the...
Full view - About this book

Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...corporation (Including, In the case of transfers made on or before June 30, 1967, an Investment company) b; one or more persons solely In exchange for stock or...the exchange such person or persons are In control (as defined In section 3C8(c) ) of the corporation. For purposes of this section, stock or securities...
Full view - About this book

The Code of Federal Regulations of the United States of America

1973
...made on or before June 30, 1967, an Investment company) by one or more persons solely In excbange fot stock or securities In such corporation and Immediately...the exchange such person or persons are In control (as defined In section 368(c) ) oí the corporation. For pur- i poses of this section, stock or securities...
Full view - About this book

General Tax Reform (testimony from Administration and Public Witnesses ...

United States. Congress. House. Committee on Ways and Means - 1973
...Funds, investors' stock "is transferred to a corporation [the Fund] . . . in exchange for stock . . . in such corporation and immediately after the exchange, such person or persons [the investors] are in control . . . of the corporation". The issue, therefore, really is, why should...
Full view - About this book

Structure and Internal Procedures: Recommendations for Change

United States. Commission on Revision of the Federal Court Appellate System - 1975 - 150 pages
...351 nonrecognition transaction." Under section 351 of the Internal Revenue Code, gain or loss is not recognized "if property is transferred to a corporation...or persons are in control ... of the corporation." The Commissioner argued that under the "tax benefit" rule the transfer of 7395 S. Ct. 171, granting...
Full view - About this book

Code of Federal Regulations

1968
...corporation (including, in the case of transfers made on or before June 30, 1967, an investment company) by one or more persons solely in exchange for stock...the exchange such person or persons are in control (as defined in section 368(c)) of the corporation. For purposes of this section, stock or securities...
Full view - About this book

Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1955
...exchange common stock in one corporation for common stock in another corporation. PROPERTY FOR STOCK. If property is transferred to a corporation by one...exchange for stock or securities in such corporation and such person or persons immediately after the exchange are in control of the corporation to which the...
Full view - About this book

Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1975
...transferred to a corporation by one or more persons solely in exchange for stock or securities in that corporation and immediately after the exchange such person or persons are in control p1 the corporation to which the property was transferred, ordinarily no gain or loss will be recognized....
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF