 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 - Side 91av United States. Internal Revenue Service - 1978Uten tilgangsbegrensning - Om denne boken
 | Mississippi - 1928 - 200 sider
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 - 1928 - 268 sider
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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 - 1928 - 1164 sider
...reorganization, solely for stock or securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred...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... | |
 | 1981 - 652 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | California - 1955 - 1248 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | Robert Hiester Montgomery - 1927 - 1510 sider
...Exchange of property for securities of a controlled corporation. — LAW. Section 203 (b) .... (4) No gain or loss shall be recognized if property is transferred...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... | |
 | 1932 - 1108 sider
[ Beklager, innholdet på denne siden er tilgangsbegrenset. ] | |
 | Robert Hiester Montgomery - 1925 - 1928 sider
...recognized: .... (c) If property, real, personal, or mixed, is transferred to a corporation (i) 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... | |
 | United States. Board of Tax Appeals - 1930 - 1460 sider
...4 of subdivision (b) of section 203, referred to in the section of the Act aforesaid, provides: No gain or loss shall be recognized If property is transferred...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... | |
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