 | United States. Court of Claims - Law reports, digests, etc - 1939 - 690 pages
...• * * (3) Stock for Stock on Reorganization. — No gain or loss shall be recognized if stock or securities In a corporation a party to a reorganization...corporation or in another corporation a party to the reorganization. Opinion of the Court reorganization ; and (2) If the Underwood Company was a party... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...Exchanges in reorganizations for stock or securities and other property or money. — («) If stock or securities in a corporation a party to a reorganization...pursuance of the plan of reorganization, exchanged for (1) stock or securities in such corporation or in another corporation a party to the reorganization,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...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... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...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... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...solely for preferred stock in the same corporation. (2) No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...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... | |
 | Electronic journals - 1926 - 552 pages
...(2) of the Revenue Act of 1924" provides as follows: "No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...corporation or in another corporation a party to the reorganization." The Revenue Acts of 19189 and 192110 contain similar provisions except that under... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...Exchanges in reorganizations for stock or securities and other property or money. — (a) If stock or securities in a corporation a party to a reorganization...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 - Law - 1927 - 1062 pages
...whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property,... | |
 | Wisconsin - Session laws - 1927 - 1052 pages
...whatever except such as hereinafter exempted. (i) 1. No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...another corporation a party to the reorganization. 2. No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities in a corporation a party to a reorganization...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... | |
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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... 
