 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...  Cases Decided in the Court of Claims of the United States - 492 페이지저자: United States. Court of Claims - 1947전체보기 - 도서 정보
 | United States. Internal Revenue Service - 1924 - 396 페이지
...reorganization, 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...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;... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 페이지
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
 | Harrison B. Spaulding - 1927 - 336 페이지
...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.... | |
 | 1927 - 1098 페이지
...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.... | |
 | Wisconsin - 1927 - 1062 페이지
...reorganization, solely for stock or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred...by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the... | |
 | Nathan William MacChesney - 1927 - 960 페이지
...deductible loss if property, real, personal, or mixed, is transferred to a corporation (1) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities... | |
 | Nathan William MacChesney - 1927 - 960 페이지
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities in such corporation, and if immediately after the exchange such persons are in control of the corporation, and the amount of... | |
 | Robert Hiester Montgomery - 1925 - 1928 페이지
...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities in such corporation and if immediately after the exchange such persons are in control of the corporation, and if the stock... | |
 | United States. Board of Tax Appeals - 1930 - 1554 페이지
...transferor upon such transfer under the law applicable to the year In which the transfer was made ; * * * Section 203 (b) (4) provides : No gain or loss shall...recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or securities in such corporation, and immediately... | |
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