 | United States. Court of Claims, Audrey Bernhardt - 1955 - Broj stranica: 928
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer ; (8) SAME — CORPORATION CONTROLLED BY TRANSFEROR. — If the property was acquired after December... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - Broj stranica: 966
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...corporation a party to the reorganization, unless acquired oy the issuance of stock or securities of the transferee as the consideration in whole or in part for... | |
 | United States - 1928 - Broj stranica: 268
...upon such transfer under the law applicable to the year in which the transfer was made; This paragraph shall not apply if the property acquired consists...consideration in •whole or in part for the transfer; (8) SAME — CORPORATION CONTROLLED «Y TRANSFEROR. — If the property was acquired after December... | |
 | United States. Internal Revenue Service - 1931 - Broj stranica: 502
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer ; (8) SAME — CORPORATION CONTROLLED BY TRANSFEROR. — If the property was acquired after December... | |
 | United States. Bureau of Internal Revenue - 1933 - Broj stranica: 452
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer. (8) PROPERTY ACQUIRED BY ISSUANCE OF STOCK OR AS PAID-IN SURPLUS.—If the property was acquired after... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - Broj stranica: 630
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...the reorganization, unless acquired by the issuance in stock or securities of the transferee as the consideration in whole or in part for the transfer.... | |
 | United States. Board of Tax Appeals - 1934 - Broj stranica: 1512
...the 1926 Act, the following sentence is added in lieu of the parenthetical phrase : This paragraph shall not apply if the property acquired consists...a party to the reorganization, unless acquired by ' [Section 203 (h).] As used in this section ana sections 201 and 204 — (1) The term "reorganization"... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - Broj stranica: 502
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer. ART. 113 (a) (7)-l. Property acquired by corporation in reorganization after December 31, 1917. —... | |
 | United States. Internal Revenue Service - 1936 - Broj stranica: 604
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer. ART. 113 (a) (7)-l. Property acquired by corporation in reorganization after December 31, 1917. —... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - Broj stranica: 780
...upon such transfer under the law applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists...consideration in whole or in part for the transfer. (8) PROPERTY ACQUIRED BY ISSUANCE or STOCK OR AS PAID-IN SURPLUS. — If the property was acquired... | |
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This paragraph shall not apply if the property acquired consists of stock or securities in a corporation a party to the reorganization, unless acquired by the issuance of stock or securities of the transferee as the consideration in whole or in part for... 
