| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...non-recognition of gain or loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
| Taxation - 1946 - 1776 pages
[ Sorry, this page's content is restricted ] | |
| Taxation - 1967 - 1630 pages
[ Sorry, this page's content is restricted ] | |
| Taxation - 1942 - 1236 pages
[ Sorry, this page's content is restricted ] | |
| |