 | 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 of the sum of such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential... | |
 | United States. Internal Revenue Service - 1924 - 396 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. received in exchange... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange... | |
 | John F. Sherwood - 1925 - 206 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. SEC. 203. (f) If... | |
 | 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... | |
 | Eric Louis Kohler - 1927 - 618 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (/) If an exchange... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (e) Loss from exchanges... | |
 | Harrison B. Spaulding - 1927 - 336 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...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (/) If an exchange... | |
 | United States - 1928 - 268 pages
...plan of reorganization, no gain to the corporation shall' be recognized from the exchange, but (2) If the corporation receiving such other property or...amount not in excess of the sum of such money and the fair market valueof such other property so received, which is not so distributed. (f) If an exchange... | |
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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 fair... 
