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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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Your Federal Income Tax for Individuals

United States. Internal Revenue Service - 1976
...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 confroYof the corporation to which the property was transferred, ordinarily no gain or loss will be...
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Tax Guide for Small Business

1961
...common stock in one corporation for common stock in another corporation. EXCHANGE OF 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...
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Description of Revenue Provisions Contained in the President's Fiscal Year ...

2000
...recognized if one or more persons transfer property to a corporation solely in exchange for stock in the corporation and, immediately after the exchange such...person or persons are in control of the corporation. Similarly, no gain or loss is recognized in the case of a contribution of property in exchange for...
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Report of Investigation of Enron Corporation and Related Entities ..., Volume 3

2003
...traded partnership D Contributions to OPI and Liquids I Section 351 Generally, gain or loss is not 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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United States Statutes at Large, Volume 53, Part 1

United States Department of State - 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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Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...SEC. 351. TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. (a) General rule. 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 (as defined...
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Practical Guide to Mergers, Acquisitions and Business Sales

Joseph B. Darby - 2006 - 512 pages
...comes within the scope of Code Sec. 351. Code Sec. 351 (a) provides that "[n]o 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 (as defined...
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Tax Accounting in Mergers and Acquisitions, 2008

Glenn R. Carrington - 2007 - 700 pages
...discussed more fully, infra at <fl603.15.2. 16 Code 35l(a) 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 (as defined...
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