 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...  Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961 - Էջ 124United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 էջ
...the reorganization. • * • • • (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property is transferred...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 shall apply... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...of 1918. solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | John F. Sherwood - 1925 - 206 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | Mississippi - 1928 - 200 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
 | United States - 1928 - 268 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 shall apply... | |
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