No gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock (including treasury stock) of such ...
No gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock (including treasury stock) of such ...
99–514, as amended, set out as a note under section 401 of this title. § 1032. Exchange of stock for property. (a) Nonrecognition of gain or loss. No gain or ...
Section 1.1032-1(a) provides that a transfer by a corporation of shares of its own stock as compensation for services is considered, for purposes of § 1032(a), ...
Year 1032 (MXXXII) was a leap year starting on Saturday of the Julian calendar. Millennium: 2nd millennium.
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knowingly conceals or endeavors to conceal an asset or property from the Federal Deposit Insurance Corporation, acting as conservator or receiver or in the ...
(a) Nonrecognition of gain or loss. No gain or loss shall be recognized to a corporation on the receipt of money or other property in exchange for stock ...
A corporation does not recognize gain or loss when it receives money or other property in exchange for its own stock, including treasury stock (IRC § 1032).
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