 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 3345by United States - 1953Full view - About this book
 | Mississippi - Law - 1928 - 200 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... | |
 | United States - Finance - 1928 - 268 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 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... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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... | |
 | United States. Board of Tax Appeals - Taxation - 1931 - 1490 pages
...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... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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... | |
 | United States. Congress. Senate. Committee on Finance - Industrial policy - 1933 - 454 pages
...stock or securities received in exchange have a ready realizable market vnlue." " SEO. 112 (b) (4). No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization, unless such stock or securities received in- exchange have a ready realizable market... | |
 | Wisconsin - Income tax - 1933 - 36 pages
...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. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...stock or securities receired in exchan9e hare a ready realizable market ralue." "SBC. 112 (b) (4). Xo gain or loss shall be recognized if a corporation...of reorganization, solely for stock or securities iu another corporation a party to the reorganization, unless *«>•/> »foofc or securities received... | |
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