 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 227by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States. Internal Revenue Service - 1924 - 363 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 143 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... | |
 | John F. Sherwood - 1925 - 205 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... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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... | |
 | United States - 1928 - 247 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... | |
 | Robert Hiester Montgomery - 1925
...recognized from the exchange, but (a) If the corporation receiving such other property or money does pot distribute it in pursuance of the plan of reorganization,...property so received, which is not so distributed. The section referred to, 203 (b-3), will be found on page 637. It covers the case where a corporation... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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... | |
 | United States. Supreme Court - 1933
...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. "(h) As used in this section and sections 201 and 204— "(1) The term ' reorganization ' means (A)... | |
 | United States. Board of Tax Appeals - 1934
...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. It is my understanding that it is under the foregoing provision that the Commissioner has determined... | |
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