 | Wisconsin - Income tax - 1933 - 36 pages
...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... | |
 | United States. U.S. Congress. Senate. Committee on Finance - 1933 - 458 pages
...stock or securities receired in exchan9e hare a ready realizable market ralue." "SBC. 112 (b) (4). Xo gain or loss shall be recognized if a corporation...of reorganization, solely for stock or securities iu another corporation a party to the reorganization, unless *«>•/> »foofc or securities received... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...solely in kind. — * * » ******* (4) SAME — (JAIN OF CORPORATION. — No gain or loss shall lie recognized If a corporation a party to a reorganization...or securities in another corporation a party to the reorganization. ******* (d) Some — gain of corporation. — If an exchange would be within the provisions... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...*••••• (b) (4) SAME — GAIN OF CORPORATION. — No gain or loss shall be recognized If • corporation a party to a reorganization exchanges...or securities In another corporation a party to the reorganization. ***•••• (d) Same — gain of corporation. — If an exchange would be within... | |
 | United States. Board of Tax Appeals - Taxation - 1935 - 1394 pages
...which is as follows : No gain or loss shall be recognized If a corporation a party to a reorganizntion exchanges property, in pursuance of the plan of reorganization,...or securities in another corporation a party to the reorganization. " Reorganization " is defined in section 112 (i) (1) as follows : The term "reorganization"... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...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. 97322 — 36 (5) TEANSFEE TO COEPOEATION CONTEOLLED BY TEANSFEEOE. — No gain or loss... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...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 - Session laws - 1939 - 780 pages
...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... | |
| |
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. 
