 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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.... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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. 
