 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
 | 1933 - 1156 pages
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 | Wisconsin - 1933 - 36 pages
...stock or securities in another corporation a party to the reorganization. 3. 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... | |
 | United States. Board of Tax Appeals - 1933 - 1618 pages
...nothing. Section 204 (a) (8) and section 204 (c). Section 203 (b) (4) provides for a situation where property is transferred to a corporation by one or more persons solely in exchange for stock of the corporation, and immediately after the exchange such person or persons are in control of the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 pages
...corporation for stock or securities in another corporation pursuant to a corporate reorganization; (6) If property is transferred to a corporation by one or more persons and immediately after the transfer such person or persons are in control of the corporation. Furthermore,... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...which the transfer was made. [Section 203 (b) (4).] No gain or loss shall be recognized If property 19 transferred to a corporation by one or more persons...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... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...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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