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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 the... "
Revenue Act of 1938: Hearings Before the Committee on Finance, United States ... - Page 323
by United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
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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
...received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or...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...
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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
...such paragraph to be received without the 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 the money and the fair market value of the other property. No loss from such...
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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
...received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or...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
...received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or...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
...received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or...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
...such paragraphs to be received without the 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 the money and the fair market value of the other property. No loss from such...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...the property received in exchange consists not only of property permitted to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient will be subject to tax, but in an amount not in 1 Revenue Act of 1926, Section 203 (6) (4). 1 Ibid.,...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 pages
...* Article 1572 (c) of Regulations 69. the 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 the money and the fair market value of the other property. No loss from such...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...received in exchange 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 gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such...
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