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" 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... "
United States Statutes at Large - Página 37
por United States - 1939
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - 1937 - 710 páginas
...recognized, except as hereinafter provided in this section. (b) Exchanges solely in kind. — ***** (3) STOCK FOR STOCK ON REORGANIZATION. — No gain...corporation or in another corporation a party to the reorganization. ***** (c) Gain from, exchanges not solely in kind. — (1) If an exchange would be...
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

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...corporation or in another corporation a party to the reorganization. [Emphasis supplied.] It is our opinion that the term "exchange" in this context, connotes...
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Cases Decided in the Court of Claims of the United States, Volume 101

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...corporation or in another corporation a party to the reorganization." Under these sections plaintiffs can add to the period plaintiff SH Berch had held...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities iu a corporation a party to a reorganization are, in...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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Income Tax Accounting

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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...preferred stock in a corporation is exchanged solely for preferred stock in the same corporation. .f (2) No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (3) No gain or loss shall be recognized if a corporation a party to a reorganization...
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California Law Review, Volume 14

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...corporation or in another corporation a party to the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under...
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The Laws of Wisconsin

Wisconsin - 1927 - 1052 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...corporation or in another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization...
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