 | United States. Court of Claims - Law reports, digests, etc - 1947
...203 (b) (4) provides: No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...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...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 - Income tax - 1925 - 143 pages
...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...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 - Income tax - 1925 - 205 pages
...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...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 - Taxation - 1927
...BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock...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 - Finance - 1928 - 247 pages
...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...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. Board of Tax Appeals - Taxation - 1930
...(4) provides : No gain or loss shall be recognized If property Is transferred to a corporation tiy one or more persons solely In exchange for stock or...and immediately after the exchange such person or iwrsons are in control of the corporation ; but in the case of an exchange by two or more persons this... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...BY TRANSFEROR. — No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock...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... | |
| |
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... 
