 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 - Page 502by United States. Tax Court - 1970Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...• (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...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 - Income tax - 1925 - 206 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation; but in... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or...exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation ; but in... | |
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