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Books Books 1 - 10 of 38 on No gain or loss shall be recognized if property is transferred to a corporation by....
" 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... "
Your Federal income tax for individuals - Page 78
by United States. Internal Revenue Service - 1969
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955
...112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred to a corporation by one...persons solely in exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they...
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United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ...

United States. Supreme Court - Law reports, digests, etc - 1933
...securities in another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock Opinion of the Court. 287 US The Florida West Coast Ice Company acquired substantially all of petitioner's...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property is transferred to a corporation by one...persons solely in exchange for stock or securities in Buch corporation, and immediately after the exchange such person or persons are in control of the corporation;...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one...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;...
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Wisconsin Session Laws

Wisconsin - Law - 1927
...securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...reorganization. (5) TRANSFER TO CORPORATION CON•TROLLED BY TRANSFEROR. No gain Or loss shall be recognized if property is transferred to a corporation by one...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...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...reorganization. (5) TBANSFBB TO CORPORATION CONTROULED BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one...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...
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Chapter 71 Wisconsin Statutes 1933, Income Tax Act, and Chapter 363, Laws of ...

Wisconsin - Income tax - 1933 - 31 pages
...securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock in such corporation, and immediately after the exchange such person or persons are in control of the...
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Reports of the U.S. Board of Tax Appeals, Volume 25

United States. Board of Tax Appeals - Taxation - 1933
...nothing. Section 204 (a) (8) and section 204 (c). Section 203 (b) (4) provides for a situation where property is transferred to a corporation by one or more persons solely in exchange for stock of the corporation, and immediately after the exchange such person or persons are in control of the...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...CONTROLLED BY TRANSFEROR.—No gain or loss shall be recognized if property is transferred to a corpornticn 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;...
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