 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...  Internal Revenue Bulletin: Cumulative bulletin - Page 87by United States. Internal Revenue Service - 1961Full view - About this book
 | United States. Court of Claims - 1937 - 710 pages
...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,... | |
 | United States. Internal Revenue Service - 1924 - 396 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,... | |
 | John F. Sherwood - 1925 - 206 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,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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,... | |
 | Harrison B. Spaulding - 1927 - 336 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,... | |
 | Eric Louis Kohler - 1927 - 618 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 gam, if any, to the recipient shall be recognized,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...exchange would be within the provisions of subsection (b)(l), (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 gam, if any, to the recipient shall be recognized,... | |
 | Mississippi - 1928 - 200 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (g) As used in this section. STATE OF MISSISSIPPI 55 number of shares of all other classes of stock... | |
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