| United States. Internal Revenue Service - 1924 - 396 pages
...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...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... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...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... | |
| John F. Sherwood - 1925 - 206 pages
...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...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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...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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...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... | |
| Harrison B. Spaulding - 1927 - 336 pages
...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...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...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... | |
| Eric Louis Kohler - 1927 - 618 pages
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...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... | |
| Mississippi - 1928 - 200 pages
...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...such money and the fair market value of such other property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
| United States - 1928 - 1164 pages
...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...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... | |
| |