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" If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the... "
United States Code - Page 5093
by United States - 1965
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - 1937 - 710 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. received in exchange consists not only of property...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. SEC. 203. (f) If an exchange would be within the...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange would be within the provisions...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange would be within the provisions...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (/) If an exchange would be within the provisions...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. —...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (/) If an exchange would be within the provisions...
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Laws of the State of Mississippi, Parts 1-122

Mississippi - 1928 - 200 pages
...fact the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if...
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