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" No gain or loss shall be recognized If a corporation a party to a reorganization exchanges property, in pursuance of the plan of reorganization, solely for stock or securities in another corporation a party to the reorganization. "
Code of Federal Regulations: Containing a Codification of Documents of ... - Page 127
1972
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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
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...of reorganization, solely for stock or securities iu another corporation a party to the reorganization. (4) No gain or loss shall be recognized if property...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...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...
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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
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...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...
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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
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...property, in pursuance of the plan of reorganization, SEC. 202. (f ) Nothing in this section shall be construed to prevent (in the case of property sold...
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Wisconsin Session Laws

Wisconsin - Law - 1927
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. 3. No gain or loss shall be recognized if property is transferred to a corporation...
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The Laws of Wisconsin

Wisconsin - Session laws - 1927
...stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganisation. stantially in proportion to his interest in the property prior to the exchange. 4....
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...corporation or in another corporation a party to the reorganization. (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (5) TRANSFER TO CORPORATION CONTROLLED BY TRANSFEROR. — No gain or loss shall be...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation...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...
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Reports of the U.S. Board of Tax Appeals, Volume 19

United States. Board of Tax Appeals - Taxation - 1931
...202, shall be recognized, except as hereinafter provided in this section. *••**•• (b) (3) No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. • **.* (e) If an exchange would be within the provisions of paragraph (3) of...
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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
...in • another corporation a party to the reorganization. (4) SAM 10 — GAIN OF CORPORATION. — No gain or loss shall be recognized if a corporation...or securities in another corporation a party to the reorganization. (5) TBANSFBB TO CORPORATION CONTROULED BY TRANSFEROR. — No gain or loss shall be...
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