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" ... to be received without 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 of the sum of such money and the fair market value of such other property. "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 39
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - 1937
...stock or securities in such corporation or in another corporation a party to the reorganization. ***** (c) Gain from, exchanges not solely in kind. (1)...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...
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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...consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain,...
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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
...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...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no...
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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...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no...
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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
...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...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. (1)...exchange would be within the provisions of subsection (b)(l), (2), (3). or (5) of this section if it were not for the fact that the property received in...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. (1)...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...
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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
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. (1)...provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in exchange consists not only...
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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
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. (1)...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...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...shall be recognized, except as hereinafter provided in this section. ******* (c) Gain from excJianaes not solely in kind. (1) If an exchange would...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...
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