 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...Airr. 1575. Exchanges in reorganizations for stock or securities and other property or money. — («) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (1) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...ART. 1575. Exchanges in reorganizations for stock or securities and other property or money. — (a) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for ( 1 ) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | United States - Finance - 1928 - 268 pages
...preferred stock in a corporation is •exchanged solely for preferred stock in the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain...of the plan of reorganization, exchanged solely for rstock or securities in such corporation or in another corporation a party to the reorganization. (4)... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...paragraph (i) shall be taxed as a gain from the exchange of property. INCOME [Ch. 23 REGULATION, (a) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (i) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...exchange. ART. 575. Exchanges in reorganizations for stock or securities and other property or money. — If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for stock or securities in such corporation or in another corporation a party to the reorganization... | |
 | United States. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...shall be recognized, except as hereinafter provided In this section. » * * » * c • [(b)] (2) No gain or loss shall be recognized If stock or securities...to a reorganization are, in pursuance of the plan or reorganization, exchanged solely for stock or securities In such corporation or in another corporation... | |
 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...would read as follows, the words italicized representing the proposed changes : " SEC. 112 ilu t.3i. Xo gain or loss shall be recognized if stock or securities...corporation a party to a reorganization are. in pursuance of a plan of reorganization, exchanged solely for stock or securities in such corporation or in another... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...575. Exchanges in reorganizations for stock or securities and other property or money.—If stock or securities in a corporation a party to a reorganization...pursuance of the plan of reorganization, exchanged for stock or securities in such corporation or in another corporation a party to the reorganization... | |
 | United States. Congress. Senate. Committee on Finance - Industrial policy - 1933 - 454 pages
...(d) a mere change in identity, form, or change in organization. Section 112 (b) (3) states that no gain or loss shall be recognized if stock or securities in a corporation, a party to the reorganization, are, in pursuance of a plan or reorganization, exchanged solely for stock... | |
 | United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...112. RECOGNITION OF GAIN OR IX18S. ******* (b) Exchanges solely in kind. — ******* (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss shall be recognized If stock or securities in :i I'orporatlon a party to a reorganization ore. to pnrsnance of the plan of reorganization, exchanged... | |
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No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in euch corporation or in another corporation a party to... 
