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" If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition... "
Reports of the Tax Court of the United States - Page 943
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims, Volume 107

United States. Court of Claims - 1947
... (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 128

United States. Court of Claims, Audrey Bernhardt - 1954
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss...
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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
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized....
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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
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
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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
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...corporation. If an exchange would be within the provisions of subsection (b)(4) of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but for the fact that the property received in exchange consists not...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...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - 1930
...provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the properly 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 money, then the gain, if any, to the recipient shall...
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