 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 United States Tax Court - Sivu 966tekijä(t) United States. Tax Court - 1988Koko teos - Tietoja tästä kirjasta
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 sivua
...the reorganization. • * • • • (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property is transferred...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... | |
 | United States. Court of Claims - 1932 - 800 sivua
...this court passed upon the constitutionality of section 204 (a) (8) of the revenue act of 1924, which provides that no gain or loss shall be recognized, if property is transferred to a corporation, in exchange for stock or securities in «uch corporation, and immediately after the exchange the transferor... | |
 | United States. Internal Revenue Service - 1924 - 396 sivua
...reorganization, 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...persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;... | |
 | John F. Sherwood - 1925 - 206 sivua
...reorganization, 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...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 sivua
...reorganization, 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...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 - 1925 - 580 sivua
...of 1918. 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...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 - 1926 - 744 sivua
...reorganization, 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...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;... | |
 | Harrison B. Spaulding - 1927 - 336 sivua
...reorganization, 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...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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 sivua
...corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred...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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