 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...  Reports of the Tax Court of the United States - Halaman 34oleh United States. Tax Court - 1957Tampilan utuh - Tentang buku ini
 | United States. Court of Claims - 1947 - 806 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. The taxpayer says that his receipt of the stock... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 halaman
...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...If the amount of the stock and securities received 129 C. CK Opinion of the Court 112 (b) (5) of that Act; that having satisfied the requirements of section... | |
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 halaman
...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...In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction... | |
 | John F. Sherwood - 1925 - 206 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. into property similar or related in service or... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction... | |
 | Eric Louis Kohler - 1927 - 618 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...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...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. —... | |
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