 No gain or loss shall be recognized If property is transferred to a corporation by 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...  Internal Revenue Cumulative Bulletin - Página 110por United States. Internal Revenue Service - 1977Vista completa - Acerca de este libro
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 páginas
...Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor. No gain or loss shall be recognized If property Is transferred to a corporation...the exchange such person or persons are In control of the corporation ; but In the case of an exchange by two or more persons I Ms paragraph shall apply... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation (1). by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...stock 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...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 shall apply... | |
 | John F. Sherwood - 1925 - 206 páginas
...stock 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...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 shall apply... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...stock 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...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 shall apply... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...corporation. (c) If property, real, personal, or mixed, is transferred to a corporation ( 1 ) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons, solely in exchange for stock or securities... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...stock 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...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 shall apply... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...stock 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...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 shall apply... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation...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 shall apply... | |
 | Nathan William MacChesney - 1927 - 960 páginas
...deductible loss if property, real, personal, or mixed, is transferred to a corporation (1) by one person solely in exchange for stock or securities in such...corporation, and immediately after the exchange such person is in control of the corporation, or (2) by two or more persons solely in exchange for stock or securities... | |
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