 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 էջ
...provided In this section. "(b) Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor. No gain or loss shall be recognized...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
...non-recognition of gain or loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred...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
...reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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;... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...corporation 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...the exchange such person or persons are in control (that is, have the ownership of at least 80 % of the voting 1 See Revenue Act of 1924, Section 208.... | |
 | 1927 - 1098 էջ
...case comes under Revenue Act of 1926, §203(b)4, US COMP. STAT. (Supp. Feb. 1926) §6336-l/3bb: "No gain or loss shall be recognized if property is transferred...solely in exchange for stock or securities in such a corporation, and immediately after the exchange such person or persons are in control of the corporation.... | |
 | Wisconsin - 1927 - 1062 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
 | Robert Hiester Montgomery - 1925 - 1928 էջ
...Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred...person or persons are in control of the corporation; *5 but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | United States. Board of Tax Appeals - 1930 - 1554 էջ
...(4) provides : No gain or loss shall be recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or...and immediately after the exchange such person or iwrsons are in control of the corporation ; but in the case of an exchange by two or more persons this... | |
 | Wisconsin - 1933 - 36 էջ
...reorganization, solely for stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
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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... 
