 | 1969 - 268 էջ
...corporation (Including, In the case of transfers made on or before June 30, 1967, an Investment company) by one or more persons solely In exchange for stock...the exchange such person or persons are In control (as defined In section 368 (c)) of the corporation. For purposes of this section, stock or securities... | |
 | United States. Tax Court - 1950 - 1678 էջ
...RECOGNITION OF GAIN OR LOSS. • •••••• "(b) EXCHANGES SOLELY in KIND. — • •••••• "(5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR....such corporation, and Immediately after the exchange rath person or persons are In control of the corporation ; but In the case of an exchange by two or... | |
 | United States. Tax Court - 1950 - 1166 էջ
...»••••• "(0) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall he recognized If property Is transferred to a corporation...Immediately after the exchange such person or persons nre In control of the corporation; but In the case of nn exchange by two or more persons this paragraph... | |
 | United States. Tax Court - 1959 - 1372 էջ
...TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized If property le transferred to a corporation by one or more persons...or more persons this paragraph shall apply only If tlie amount of the stock and securities received by each is substantially In proportion to his Interest... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 էջ
...as follows : "SEC. 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 this section, stock or securities... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 էջ
...as follows : "SEC. 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 (e) ) of the corporation. For purposes of this section, stock or securities... | |
 | United States. Tax Court - 1961 - 1188 էջ
...RECOGNITION Or GAIN OR LOSS. (b) EXCHANGES SOLELY IK KIND. — • ••••• • (5) THA.MSKRR TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain...person or persons are In control of the corporation ; • • • • SBC 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY.... | |
 | 1961 - 620 էջ
...by transferor. SEC. 851. 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 this section, stock or securities... | |
 | United States. Tax Court - 1961 - 1178 էջ
...gain or loss shall bo recognized if property Is transferred to a corporation by one or more persona solely In exchange for stock or securities in such...person or persons are In control of the corporation ; • • • 1 (k) ASSUMPTION Of LIABILITY NOT RECOGNIZED. — Where upon an exchange the taxpayer... | |
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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... 
