Pesquisa Imagens Maps Play YouTube Notícias Gmail Drive Mais »
Fazer login
Livros Livros
" 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 (as defined... "
Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ... - Página 20
de Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 páginas
Visualização completa - Sobre este livro

Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...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...
Visualização completa - Sobre este livro

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 páginas
...corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation...by one or more persons solely in exchange for stock Opinion of the Court. 287 US The Florida West Coast Ice Company acquired substantially all of petitioner's...
Visualização completa - Sobre este livro

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

United States. Internal Revenue Service - 1924 - 396 páginas
...reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities iu another corporation a party to the reorganization....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;...
Visualização completa - Sobre este livro

The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 páginas
...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....
Visualização completa - Sobre este livro

Columbia Law Review, Volume 27

1927 - 1098 páginas
...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....
Visualização completa - Sobre este livro

Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 páginas
...417. Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property...person or persons are in control of the corporation; 1T but in the case of an exchange by two or more persons this paragraph shall apply only if the amount...
Visualização completa - Sobre este livro

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

United States. Board of Tax Appeals - 1930 - 1554 páginas
...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...
Visualização completa - Sobre este livro

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

United States. Board of Tax Appeals - 1934 - 1646 páginas
...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...
Visualização completa - Sobre este livro

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

United States. Board of Tax Appeals - 1935 - 1394 páginas
...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...
Visualização completa - Sobre este livro

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

United States. Board of Tax Appeals - 1937 - 1380 páginas
...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...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...
Visualização completa - Sobre este livro




  1. Minha biblioteca
  2. Ajuda
  3. Pesquisa de livros avançada
  4. Download do ePub
  5. Download do PDF