 No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization are, in pursuance of the plan of reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to...  Reports of the Tax Court of the United States - Página 439por United States. Tax Court - 1963Visualização integral - Acerca deste livro
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...was absolutely worthless at the time of the alleged reorganization. Section 112 (b) (3) provides : No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. [Emphasis supplied.] It is... | |
 | United States. Court of Claims - 1944 - 960 páginas
...203. Subdivision (b) (2) of section 203, on which plaintiffs rely, deals with a case where "stock or securities in a corporation a party to a reorganization...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." Under these sections plaintiffs... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...Airr. 1575. Exchanges in reorganizations for stock or securities and other property or money. — («) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for (1) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall... | |
 | John F. Sherwood - 1925 - 206 páginas
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall... | |
 | 1926 - 552 páginas
...the subsequent Revenue Acts. Section 203 (b) (2) of the Revenue Act of 1924" provides as follows: "No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization." The Revenue Acts of 19189... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...ART. 1575. Exchanges in reorganizations for stock or securities and other property or money. — (a) If stock or securities in a corporation a party to...pursuance of the plan of reorganization, exchanged for ( 1 ) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | Wisconsin - 1927 - 1062 páginas
...income of any kind derived from any source whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. 2. No gain or loss shall... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities...reorganization, exchanged solely for stock or securities in such corporation or in another corporation a party to the reorganization. (3) No gain or loss shall... | |
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