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" ... 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 ; but in the case of an exchange by two or more persons this paragraph... "
Reports of the Tax Court of the United States - Halaman 414
oleh United States. Tax Court - 1960
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Cases Decided in the Court of Claims of the United States, Volume 107

United States. Court of Claims - 1947 - 806 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. The taxpayer says that his receipt of the stock was not a tax-free transaction because the stock of...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 halaman
...having satisfied the requirements of section 112 they are entitled, under section 113 (a) by each la substantially in proportion to his interest in the property prior to the exchange. • • • * • (i) Definition of reorganization. — As used in this section and sections 113 and...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. into property similar or related in service or use to the property so converted, or into money which...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 halaman
...immediately after the exchange such persons are in control of the corporation, and the amount of stock and securities received by each is substantially in...his interest in the property prior to the exchange.* If, however, an exchange fails to come under the above provisions because of the recognition of gain,...
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Report of the Joint Committee on Internal Revenue Taxation, Volume 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...case of an exchange by two or more persons this paragraph shall apply only if the amount of the stock and securities received by each is substantially in...his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. — (1) If an exchange would be within the provisions of...
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The Laws of Wisconsin

Wisconsin - 1927 - 1052 halaman
...reorganization, solely for stock or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4. If there is distributed, in pursuance of a plan of reorganization, to a stockholder in a corporation...
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