 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
 | 1961 - 764 pages
...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... | |
 | 2000 - 586 pages
...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... | |
 | 2003 - 1082 pages
...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... | |
 | United States - 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... | |
 | 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... | |
 | Joseph B. Darby - 2006 - 542 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... | |
 | Glenn R. Carrington - 2007 - 744 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... | |
 | CCH Tax Law Editors - 2008 - 2242 pages
...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. As used in section 351, the phrase "one or more persons" includes... | |
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