 | United States. Internal Revenue Service - 1924 - 396 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...of reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property... | |
 | John F. Sherwood - 1925 - 206 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...property, in pursuance of the plan of reorganization, SEC. 202. (f ) Nothing in this section shall be construed to prevent (in the case of property sold... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. • (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
 | Eric Louis Kohler - 1927 - 618 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
 | Wisconsin - 1927 - 1062 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation... | |
 | Wisconsin - 1927 - 1052 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4.... | |
 | Harrison B. Spaulding - 1927 - 336 페이지
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 페이지
...corporation or in another corporation a party to the reorganization. (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be... | |
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No gain or loss shall be recognized If a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization. 
