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" 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... "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 107
1972
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Cases Decided in the United States Court of Claims, Volume 107

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...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...
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Income Tax Accounting

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...
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Report of the Joint Committee on Internal Revenue Taxation

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...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

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...
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Reports of the U.S. Board of Tax Appeals, Volume 17

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...
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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
...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...
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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...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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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 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...
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