 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. Internal Revenue Service - Internal revenue - 1973
...transferred. Section 351 (a) of the Code provides, in part, that no gain or loss will 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 (as defined in section 368... | |
 | United States. Tax Court - Law reports, digests, etc - 1951 - 1074 pages
...applicable provisions of section 112 (b) (5) it is provided : 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 - Internal revenue - 1977
...after the transaction. Section 351 (a) of the Code provides that no gain or loss will be recognized if federal income tax. Griffiths v. Commissioner, if immediately after the exchange the transferors are in control of the corporation as defined in section... | |
 | United States. Internal Revenue Service - Internal revenue - 1975 - 652 pages
...insurance companies. Section 351 of the Code provides, in part, that no gain or loss will 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 (as defined in section 368... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1977 - 632 pages
...them in the exchanges. Section 351 (a) of the Code provides that no gain or loss will 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 (as defined in section 368... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1979 - 664 pages
...that are applicable are section 351 (a) , which provides that no gain or loss will 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, and section... | |
 | United States. Tax Court - Taxation - 1956 - 1226 pages
...transferred to the corpora1 Section 112 (b) (5) provides that "No gain or Ion 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 inch person or persons are In control of the corporation... | |
 | United States. Tax Court - Taxation - 1968 - 1066 pages
...CONTROLLED BY TRANSFEROR. (a) GENERAL RULE. — No gain or loss shall be recognized If property la transferred to a corporation • • • by one or...persons solely in exchange for stock or securities In snch corporation and Immediately after the exchange such person or persons are In control (a* defined... | |
 | United States. Tax Court - Taxation - 1968 - 732 pages
...CONTROLLED BY TRANSFEROR. — No gain or loss sh.ill be recognized If property Is transferred to n 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 • •... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1678 pages
...CORPORATION CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized If property Is transferred to n corporation by one or more persons solely In exchange for stock or securities In such corporation, and Immediately after the exchange •nch person or persons are In control of the corporation ; but... | |
| |
