 | United States. Court of Claims - 1947 - 806 pages
...• • (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...consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Court of Claims - 1937 - 710 pages
...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...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 pages
...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 from the exchange shall be... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...(b) 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...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...not only of stock or securities permitted by such cess; but when property is exchanged for property specified in paragraphs (1), (2), and (3) of subdivision... | |
 | John F. Sherwood - 1925 - 206 pages
...(b) 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...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...(b) 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...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...(b) 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...recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the... | |
 | Eric Louis Kohler - 1927 - 618 pages
...(b) 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...recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum... | |
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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... 
