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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. "
United States Code - Page 3345
by United States - 1953
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Cases Decided in the United States Court of Claims, Volume 88

United States. Court of Claims - Law reports, digests, etc - 1939
...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,...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...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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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 pages
...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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The Laws of Wisconsin

Wisconsin - Session laws - 1927
...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....
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Wisconsin Session Laws

Wisconsin - Law - 1927
...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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...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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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...securities in such corporation or in • another corporation a party to the reorganization. (4) SAM 10 — GAIN OF CORPORATION. — No gain or loss shall be...another corporation a party to the reorganization. (5) TBANSFBB TO CORPORATION CONTROULED BY TRANSFEROR. — No gain or loss shall be recognized if property...
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Reports of the U.S. Board of Tax Appeals, Volume 19

United States. Board of Tax Appeals - Taxation - 1931
...202, shall be recognized, except as hereinafter provided in this section. *••**•• (b) (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. • **.* (e) If an exchange would be within the provisions of paragraph (3) of...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...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...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized if property is transferred to a corpornticn by one...
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