 | 1927 - 1098 páginas
...transferred to a corporation by one or more 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 corporation. ..." Section 204(a)8, US COMP. STAT. (Supp. Feb. 1926) §63361/3 bbb: "If the property... | |
 | United States - 1928 - 268 páginas
...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...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... | |
 | United States - 1928 - 1164 páginas
...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...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... | |
 | Mississippi - 1928 - 200 páginas
...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...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... | |
 | Robert Hiester Montgomery - 1927 - 1510 páginas
...Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred...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... | |
 | United States. Board of Tax Appeals - 1930 - 1460 páginas
...4 of subdivision (b) of section 203, referred to in the section of the Act aforesaid, provides: No gain or loss shall be recognized If property is transferred...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... | |
 | 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...the exchange such 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,... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...corporation a party to the reorganization. (5) TBANSFBB TO CORPORATION CONTROULED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred...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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized if property is transferred to a corpornticn by one or more persons solely in exchange for stock...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... | |
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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... 
