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 Tax Court of the United States - Էջ 632United States. Tax Court - 1959Ամբողջությամբ դիտվող - Այս գրքի մասին
| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...Transfer to corporation controlled by transferor. No gain or loss shall be recognized If property Is transferred to a corporation by one or more persons...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... | |
| United States. Court of Claims, Audrey Bernhardt - 1955 - 928 էջ
...the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
| United States. Internal Revenue Service - 1924 - 396 էջ
...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 more 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;... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...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 more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
| John F. Sherwood - 1925 - 206 էջ
...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 more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...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 more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
| Eric Louis Kohler - 1927 - 618 էջ
...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 more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons...or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in proportion to his interest... | |
| |