 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 632by United States. Tax Court - 1959Full view - About this book
 | United States. Board of Tax Appeals - 1935 - 1394 pages
...hereinafter provided in this section. ******* (b)(4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...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... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR: — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each ia substantially In proportion to his interest... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...TEANSFEE TO COEPOEATION CONTEOLLED BY TEANSFEEOE. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...or more persons this paragraph shall apply only if the .amount of the stock and securities received by each is substantially in proportion to his interest... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...(b) EXCHANGES SOLELY IN KIND. — ******* persons solely In exchange for stock or securities in snch corporation, and immediately after the exchange such...or more persons this paragraph shall apply only if the amount of the stock anil securities received by each Is substantially In proportion to his Interest... | |
 | United States. Tax Court - 1949 - 1378 pages
...be recognized if property is transferred to a corporation by one or more persons solely ID 'change for stock or securities In such corporation, and Immediately after the exchange c" Person or persons are in control of the corporation ; but in the case of an exchange by o or more... | |
 | United States. Tax Court - 1956 - 1226 pages
...solely In exchange for stock or securities In Buch corporation, and Immediately after the exchange inch person or persons are In control of the corporation ; but In the cage of an exchange by two or more persons this paragraph shall apply only If the amount of the stock... | |
 | 1970 - 282 pages
...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... | |
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