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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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 65
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 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
...such money and the fair market value of such other property so received, which is not so distributed. received in exchange consists not only of property...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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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
...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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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...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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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...exchange would be within the provisions of subsection (b)(l) to (5), inclusive, of this section 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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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...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...recognition of gain, but also of other property or money, then (1) If the corporation receiving such other property or money distributes it in pursuance...
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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
...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) to (5), inclusive, of this section 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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