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" ... 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 ; but in the case of an exchange by two or more persons this paragraph... "
Reports of the Tax Court of the United States - Էջ 632
United States. Tax Court - 1959
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the Court of Claims of the United States, Հատոր 107

United States. Court of Claims - 1947 - 806 էջ
...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. The taxpayer says that his receipt of the stock was not a tax-free transaction because the stock of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 141

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...corporation ; but In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially in proportion to bis Interest In the property prior to the exchange. • • •" ' Both plaintiffs and defendant regarded...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases Decided in the United States Court of Claims ... with ..., Հատոր 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 էջ
...having satisfied the requirements of section 112 they are entitled, under section 113 (a) by each la substantially in proportion to his interest in the property prior to the exchange. • • • * • (i) Definition of reorganization. — As used in this section and sections 113 and...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 էջ
...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Income Tax Accounting

John F. Sherwood - 1925 - 206 էջ
...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. into property similar or related in service or use to the property so converted, or into money which...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Cases on Federal Taxation, Հատոր 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Report of the Joint Committee on Internal Revenue Taxation, Հատորներ 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each...his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. — (1) If an exchange would be within the provisions of...
Ամբողջությամբ դիտվող - Այս գրքի մասին

The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 էջ
...if immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by each is substantially...his interest in the property prior to the exchange.* If, however, an exchange fails to come under the above provisions because of the fact that the property...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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