 | United States. Court of Claims - 1937 - 786 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock In a corporation is exchanged solely...solely for preferred stock in the same corporation. • • • "Sue. 204. (s) The basts for determining the gain or loss from the sale or other disposition... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...future realization of the increment in value, is l!eld for investment and not primarily for sale. (&) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1). by one person solely... | |
 | John F. Sherwood - 1925 - 206 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...future realization of the increment in value, is held for investment and not primarily for sale. (b) If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. Or if a purchase-money mortgage in the hands of the original vendor is exchanged for property of like... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or If common stock in a corporation is exchanged solely...solely for preferred stock in the same corporation. Or if a purchase-money mortgage in the hands of the original vendor is exchanged for property of like... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...property of a like kind to be held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely...is exchanged solely for preferred stock in the same corporation.1 (3) No gain or loss is recognized if property is transferred to a corporation by one... | |
| |
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 such corporation or in another corporation a party to... 
