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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... "
Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ... - Էջ 154
United States, Walter Elbert Barton - 1953 - 640 էջ
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
...shall be recognized, except as hereinafter provided In this section. "(b) Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor....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...
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
...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...
Ամբողջությամբ դիտվող - Այս գրքի մասին

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

United States. Internal Revenue Service - 1924 - 363 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;...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 17

United States. Board of Tax Appeals - 1930
...type of transaction referred to in section 203 (b) (4) of the Revenue Act of 1924 is that in which property is transferred to a corporation by one or...person or persons are in control of the corporation. Section 202 (c) of the Revenue Act of 1921 provides: For the purposes of this title, on an exchange...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 29

United States. Board of Tax Appeals - 1934
...BTA 1273 ; Katherine A. Spalding, 7 BTA 588 ; BF Saul, 4 BTA 639 : EH Nielsen Co., 26 BTA 223. 1 No gain or loss shall be recognized If property Is transferred...exchange for stock or securities In such corporation, and Imnn^diately after the exchange such person or persons are in control of the corporation ; bat in the...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 31

United States. Board of Tax Appeals - 1935
...section 202, shall be recognized, except as hereinafter provided in this section. ******* (b)(4) No gain or loss shall be recognized if property is transferred...corporation ; but in the case of an exchange by .two nr more persons this paragraph shall apply only if the amount of the stock and securities received...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 35

United States. Board of Tax Appeals - 1937
...existed in the earlier law.8 1 RECOGNITION OF GAIN OR LOSS FROM SALES AND EXCHANGES. SBC. 203. (b) (4) No gain or loss shall be recognized if property Is transferred...Immediately after the exchange such person or persons nre in control of the corporation ; but in the case of an exchange by two or more persons this paragraph...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 38

United States. Board of Tax Appeals - 1939
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property la transferred to a corporation by one or more persons...Immediately after the exchange such person or persons arc In control of the corporation ; but In the case of an exchange hy two or more persons this paragraph...
Ամբողջությամբ դիտվող - Այս գրքի մասին

United States Code

United States - 1965
...controlled by transferor. §351. Transfer to corporation controlled by transferor. (a) General rule. No gain or loss shall be recognized if property is transferred...the exchange such person or persons are in control (as defined in section 368 (c) ) of the corporation. For purposes of tMs section, stock or securities...
Ամբողջությամբ դիտվող - Այս գրքի մասին

Reports of the U.S. Board of Tax Appeals, Հատոր 45

United States. Board of Tax Appeals - 1942
...the law applicable to the year in which the transfer was made. Section 112 (b) (5) provides that no gain or loss shall be recognized if property is transferred...corporation, and immediately after the exchange such persons are in control of the corporation and have received stock and securities substantially in proportion...
Ամբողջությամբ դիտվող - Այս գրքի մասին




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