| United States. Court of Claims - 1937 - 710 pages
...the 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...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... | |
| Philippines - 1981 - 138 pages
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes... | |
| 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... | |
| 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... | |
| 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... | |
| 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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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 of the sum of such money rind the fair market value of such other property so received, which is not so distributed. (f) If... | |
| 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... | |
| 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. —... | |
| 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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