 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...  Reports of the Tax Court of the United States - Página 180de United States. Tax Court - 1956Visualização completa - Sobre este livro
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...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 to...persons solely in exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...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 to...Buch corporation, and immediately after the exchange such person or persons are in control of the corporation; but in the case of an exchange by two or... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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 to...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;... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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 to...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... | |
 | John F. Sherwood - 1925 - 206 páginas
...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 to...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...for stock or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to...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;... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...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 to...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;... | |
 | 1927 - 1098 páginas
...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 to...persons 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... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...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 to...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... | |
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