 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
 | Administrative law - 1982 - 358 pages
...1.361-1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1969 - 268 pages
...to corporations. SEC. 361. Nonrecoffnition of gain or loss to corporations — (a) General rule. No gain or loss shall be recognized If a corporation...or securities in another corporation a party to the reorganization. 1.361-1 (b) Exchanges not solely in kind — (1) •Gain. If subsection (a) would apply... | |
 | Administrative law - 1994 - 480 pages
...1.36 ll Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1998 - 512 pages
...§1.361-1 Non recognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...reorganization solely for stock or securities in another §1.362-2 corporation, a party to the reorganization. This provision includes only stock and securities... | |
 | United States, Walter Elbert Barton - Income tax - 1950 - 1126 pages
...another corporation a party to the reorganization. Sec. 112. (b) (4) Same—Gain of corporation.—No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. Sec. 112. (b) (5) Transfer to corporation controlled by transferor.—No gain or loss... | |
 | United States. Tax Court - Law reports, digests, etc - 1954 - 1158 pages
...recognized, except as hereinafter provided In this section. (b) EXCHANGES SOLELY IN KIND. • *»•••• (4) SAME — GAIN OF CORPORATION. — No gain or loss...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED nv TRANSFEROR. — No gain or lose shall be recognized if property is transferred to a corporation... | |
 | United States. Tax Court - Law reports, digests, etc - 1954 - 1284 pages
...RECOGNITION OF GAIN OR LOSS, (b) EXCHANGES SOLBLT IN KIND. — • *•••*• (4) SAMB — SAIN OF CORPORATION. — No gain or loss shall be recognized...or securities In another corporation a party to the reorganization. tember 1, 1943, and therefore the income belonged to petitioner, and (2) that the petitioner... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 944 pages
...Internal Revenue Code. This section reads in part : (b) Exchanges Solely in Kind. — ***** (4) * * * No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. The defendant concedes that the reorganization in this case comes within the provisions... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1955 - 1158 pages
...361 of such Code in regard to the effects on corporations states, in part : (a) GENERAL RULE. — No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. As to the effect on shareholders, section 354 reads, in part : (a) GENERAL RULE. —... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1958 - 1176 pages
..."SEC. 361. NONRECOGNITION OF GAIN OR LOSS TO CORPORATIONS IN REORGANIZATIONS. "(a) GENERAL RULE. — No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. "(b) EXCHANGES NOT SOLELY IN KIND. — If subsection (a) would apply to an exchange... | |
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