...received in exchange consists not only of property permitted by such paragraph or by subsection (l) to be received without the recognition of gain, but also...such money and the fair market value of such other property." Centering upon this section, and upon the Seventh Circuit's interpretation of it in the...

...for the fact that the property received in exchange consists not only of property permitted by »uch provisions to be received without the recognition...such money and the fair market value of such other property. proval of invoices by the petitioner, to construct a building to the specifications of the...

...property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...recipient shall be recognized, but In an amount not in excess of the snm of such money and the fair market value of such other property. (2) TREATMENT...

...property received In the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but als-o...money, then the gain, If any, to the recipient shall bo recognized, but In nn amount not In excese of the sum of such money and the fair market value of...

...property permitted by section 354 or 355 to be received without the recognition of gain but also of otl* property or money, then the gain, If any, to the recipient shall be recognized, but In an amount Dot In exccfl of the sum of such money and the fair market value of such other property. 1 Proceedings...

...an exchange would be within the provisions of subsection (a) • • • If It were not for the fact that the property received In exchange consists not...such money and the fair market value of such other property. •SEC. 1002. RECOGNITION OF GAIN OR LOSS. with the Sharons and that he wag at all times...

...plan of reorganization, the gain, if any, to the corporation snail be recognized, but in an 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. "(3) Loss PROM EXCHANGES NOT SOLELY IN KIND. —...

...provisions of subsection (a), of section 1035(tO, or of section 1036(a), if it were not for the fact that the property received in exchange consists not...also of other property or money, then the gain, if anv. to the recipient shall be recognized, but in tin amount not in excess of the sum of such money...

...for the fact that the property received in exchange consists not only of property permitted by snch provisions to be received without the recognition...also of other property or money, then the gain, if anv. to the recipient shall be recognized, but in an amount not in excess of the sum of such money...

...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property. as trustees of the estate, who were the sole stockholders of the old company, in complete...