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" If the corporation receiving such other property or money does 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 and the fair... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 227
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. received in exchange consists not only of property permitted by such paragraph to be received without...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 203. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (/) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (/) If an exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. — If an exchange would be within the provisions of subsection...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. — If an exchange would be within the provisions of subsection...
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Laws of the State of Mississippi, Parts 1-122

Mississippi - 1928 - 200 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division...
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United States Code Annotated

United States - 1928 - 1164 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...value of such other property so received, which is riot so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3),...
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