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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 180
by United States. Tax Court - 1956
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to...persons solely in exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 774 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...by one or more persons solely in exchange for stock Opinion of the Court. 287 US The Florida West Coast Ice Company acquired substantially all of petitioner's...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...Buch corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...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;...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...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...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...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...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...for stock or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to...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;...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...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;...
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Columbia Law Review, Volume 27

Electronic journals - 1927 - 1098 pages
...under Revenue Act of 1926, §203(b)4, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "No gain or loss shall be recognized if property is transferred to...persons solely in exchange for stock or securities in such a corporation, and immediately after the exchange such person or persons are in control of the...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - Income tax - 1927 - 336 pages
...solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to...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...
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