 No gain or loss shall be recognized if property is transferred to a corporation by one or more persons solely in exchange for stock or securities in such corporation, and immediately after the exchange such person or persons are in control of the corporation...  Legislative Calendar - Página 37por United States. Congress. Senate. Committee on Finance - 1939Vista completa - Acerca de este libro
 | United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 páginas
...shall be recognized, except as hereinafter provided In this section. "(b) Exchanges solely In kind — "(5) Transfer to corporation controlled by transferor....In the case of an exchange by two or more persons I Ms paragraph shall apply only If the amount of the stock and securities received by each is substantially... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...non-recognition of gain or loss under section 112 (b) (5) of the Revenue Act of 1928. This section provides : No gain or loss shall be recognized if property is transferred...exchange for stock or securities in such corporation, * * * [Emphasis supplied.] In order for plaintiffs to come within this section they must show that... | |
 | 1962 - 1092 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | Montana - 1935 - 648 páginas
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 | 1946 - 1776 páginas
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 | 1967 - 1630 páginas
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 | 1942 - 1236 páginas
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 | 1966 - 1684 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1959 - 1590 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
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