 | Mississippi - 1928 - 200 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division (b) if it were not for the fact that the property received in...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, then no... | |
 | United States - 1928 - 1164 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...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, then no... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...If an exchange would be within the provisions of paragraph (i) .... or (4) of subdivision (b) if it were not for the fact that the property received in...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, then no... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. — (1)...provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in exchange consists not only... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind.— (1)...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... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...shall be recognized, except as hereinafter provided in this section. ******* (c) Gain from excJianaes not solely in kind. — • (1) If an exchange would...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...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, then no... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...in liquidation, and the cost or other basis of such stock. [SEC. 112. RECOGNITION OF GAIN OR LOSS.] (c) Gain from exchanges not solely in kind. — (1)...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the 218 fact that the property received in exchange consists not... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...of exchanges described in paragraph (3) of this subsection, of the shares not owned by the taxpayer. (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...within the provisions of subsection (b) (1), (2), (3), -f&fr e* -(4)or (5) of this section if it were not for the fact that the property received in exchange... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...of exchanges described in paragraph (3) of this subsection, of the shares not owned by the taxpayer. (8) EXCHANGES AND DISTRIBUTIONS IN OBEDIENCE TO ORDERS...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... | |
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... to be received without 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. 
