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 180by United States. Tax Court - 1956Full view - About this book
| 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... | |
| 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... | |
| 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;... | |
| 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... | |
| 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... | |
| 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;... | |
| 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;... | |
| 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... | |
| 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... | |
| |