 | Administrative law - 1957 - 898 pages
...1.361-1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1970 - 280 pages
...1.361—1 Nonrecognition of gain or logs to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1959 - 1338 pages
...1.361-1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1967 - 280 pages
...provisions; nonrecognition of gain or loss to corporations. SEC. 361. Nonrecognition of gain or loss to corporations — (a) General rule. No gain or loss...reorganization, solely for stock or securities in arP' other corporation a party to the reorganization. (b) Exchanges not solely in kind — (1) Gain.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...the reorganization. 401 TITLE 26.— INTERNAL REVENUE 402 (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... | |
 | Administrative law - 1966 - 272 pages
...1.361—1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1888 pages
...corporation or in another corporation a party to the reorganization. (4) SAME — GAIN or CORPORATION. — No gain or loss shall be recognized If a corporation...or securities in another corporation a party to the reorganization. • *••••• (g) DEFINITION or REORGANIZATION. — As used In this section... | |
 | Administrative law - 1969 - 276 pages
...1.361—1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1960 - 630 pages
...1.361-1 Nonrecognition of gain or loss to corporations. Section 361 provides the general rule that no gain or loss shall be recognized if a corporation,...securities in another corporation, a party to the reorganization. This provision includes only stock and securities received in connection with a reorganization... | |
 | Administrative law - 1956 - 786 pages
...nonrecognition of gain or loss to corporations. SEC. 361. Nonrecognition of gain or loss to corporattons — (a) General rule. No gain or loss shall be recognized...reorganization, solely for stock or securities in nnother corporation a party to the reorganization. (b) Exchanges not solely in kind — (1) Gain. If... | |
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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. 
