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... Internal Revenue Cumulative Bulletin - Page 218by United States. Internal Revenue Service - 1976Full view - About this book
| 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... | |
| United States. Internal Revenue Service - 1924 - 396 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... | |
| 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... | |
| 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... | |
| 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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 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... | |
| 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... | |
| 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... | |
| 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.,... | |
| United States - 1928 - 1164 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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