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" ... (2) 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 Laws of Wisconsin - Page 707
by Wisconsin - 1955
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Cases Decided in the Court of Claims of the United States, Volume 84

United States. Court of Claims - 1937 - 710 pages
...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...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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Official Gazette, Volume 77, Issue 19

Philippines - 1981 - 138 pages
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes a liability of the taxpayer,...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...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...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 - 580 pages
...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...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 - 152 pages
...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...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 - 206 pages
...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...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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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property or...in an amount not in excess of the sum of such money rind the fair market value of such other property so received, which is not so distributed. (f) If...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...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...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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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess...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 Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess...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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