| 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...exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then... | |
| 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...exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then... | |
| John F. Sherwood - 1925 - 206 pages
...exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...exchange would be within the provisions of subsection (b)(l) to (5), inclusive, 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 recognition of gain or loss, but also of other property or money,... | |
| Eric Louis Kohler - 1927 - 618 pages
...exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| Harrison B. Spaulding - 1927 - 336 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (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 the recognition of gain or loss, but also of other property or money,... | |
| Nathan William MacChesney - 1927 - 960 pages
...* Article 1572 (c) of Regulations 69. the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
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