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" If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it 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 the recognition... "
Reports of the United States Tax Court - Page 251
by United States. Tax Court - 1975
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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
...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 recognition of gain, but also of other property or money, then...
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Cases Decided in the Court of Claims of the United States, Volume 107

United States. Court of Claims - 1947 - 806 pages
...• • (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,...
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Cases Decided in the United States Court of Claims ... with ..., Volume 128

United States. Court of Claims, Audrey Bernhardt - 1954 - 918 pages
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss...
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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
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it 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 the recognition of gain,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 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...exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money,...
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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
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified...
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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
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it 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 the recognition of gain,...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it 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 the recognition of gain,...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 pages
...the exchange.* If, however, an exchange fails to come under the above provisions because of the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without * Article 1572 (c) of Regulations 69. the recognition of gain, but...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it 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 the recognition of gain,...
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