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" 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... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 225
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - 1937
...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...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - 1930
...received in exchange consists not only of property permitted by such paragraph to be received without recognition of gain, but also of other property or...such money and the fair market value of such other property. From a careful study of the above section in connection with paragraphs (1), (2) and (4)...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in...such money and the fair market value of such other property. (2) If a distribution made in pursuance1 of a plan of reorganization is within the provisions...
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Reports of the U.S. Board of Tax Appeals, Volume 19

United States. Board of Tax Appeals - 1931
...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...such money and the fair market value of such other property. In the instant case the stipulation indicates a taxable gain and includes all the data necessary...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions...
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