 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...the reorganization. • * • • • (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized If property is transferred...person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only If the amount... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...transferred to a corporation by one or more 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; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of 1918. 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...person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | John F. Sherwood - 1925 - 206 pages
...reorganization, 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...person or persons are in control of the corporation ; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...reorganization, 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...person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...reorganization, 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...person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Eric Louis Kohler - 1927 - 618 pages
...reorganization, 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...person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred...person or persons are in control of the corporation; but in the case of an exchange by two or more persons this paragraph shall apply only if the amount... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...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.... | |
 | Wisconsin - 1927 - 1062 pages
...recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange...person or persons are in control of the corporation; but incase of an exchange by two or more persons this paragraph shall apply only if the amount 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... 
