 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.  United States Code - Halaman 3345oleh United States - 1953Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1939 - 690 halaman
...112 (g). It is argued by plaintiff that Congress did not intend to make a distinction between a case (4) Same — Gain of Corporation. — No gain or loss...or securities In another corporation a party to the reorganization. • * • • * (g) Distribution of stock on reorganization. — If there is distributed,... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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... | |
 | John F. Sherwood - 1925 - 206 halaman
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...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 - 1052 halaman
...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 halaman
...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 halaman
...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 halaman
...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... | |
 | United States - 1928 - 1164 halaman
...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... | |
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