Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition... "
Reports of the Tax Court of the United States - Page 9
by United States. Tax Court - 1963
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - 1937
...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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,...
Full view - About this book

Cases Decided in the United States Court of Claims, Volume 107

United States. Court of Claims - 1947
... (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,...
Full view - About this book

Cases Decided in the United States Court of Claims ... with ..., Volume 128

United States. Court of Claims, Audrey Bernhardt - 1954
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss...
Full view - About this book

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
Full view - About this book

Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,...
Full view - About this book

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
Full view - About this book

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified...
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...corporation. If an exchange would be within the provisions of subsection (b)(4) of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
Full view - About this book

Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but for the fact that the property received in exchange consists not...paragraph to be received without the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized,...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF