 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 U.S. Board of Tax Appeals - Page 8by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States - Session laws - 1939 - 780 pages
...exchanged solely for preferred stock in the same corporation. (3) STOCK FOR STOCK ON REORGANIZATION. — No gain or loss shall be recognized if stock or securities...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... | |
 | Grant W. Newton, Robert Liquerman - Business & Economics - 2005 - 768 pages
...EXCHANGES OF STOCK AND SECURITIES IN CERTAIN REORGANIZATIONS. (a) General rule. (1) In general. No gain or loss shall be recognized if stock or securities...corporation or in another corporation a party to the reorganization. (2) Limitations. (A) Excess principal amount. Paragraph (1) shall not apply if —... | |
 | CCH Tax Law Editors - Income tax - 2008 - 2242 pages
...types of exchanges, viz.: The exchange that is provided for in section 354(a)(l) in which stock or securities in a corporation, a party to a reorganization, are, in pursuance of a plan of reorganization, exchanged for the stock or securities in a corporation, a party to the same... | |
 | Edward C. Foth - Business & Economics - 2007 - 426 pages
...recognized if stock or securities in a corporation are exchanged, in pursuance of a plan of reorganization, solely for stock or securities in such corporation or in another corporation that is a party to the reorganization. B. If "boot" (ie, property other than stock or securities in... | |
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