 | United States - 1939 - 780 pages
...specified in such section with respect to such exchange or distribution, (c) GAIN FROM EXCHANGES Nor SOLELY IN KIND. — (1) If an exchange would be within...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact tnat the property received in exchange consists not only... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...31, 1938, but without diminution by reason of distributions made during the month of December, 1938. (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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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. Congress. Senate. Committee on Finance - 1938 - 768 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), (5), or (7) 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 recognition of gain, but also of other property or money, then the gain, if... | |
 | 1941 - 1688 pages
...such section with respect to such exchange or distribution. [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 fact that the property received In exchange consists not only... | |
 | 1940 - 1806 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section If it uch last day would be equal to 100 percent and in...United States shareholders would be required to retur to be received without the recognition of gain, but also of other property or money, then the gain.... | |
 | 1939 - 1030 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 - 1953 - 1744 pages
...distribution of earnings and profits to the shareholders of any corporation a party to the reorganization. (c) Gain from exchanges not solely in kind. (1) If...(3), or (5), or within the provisions of subsection (I) , of this section if it were not for the fact that the property received in exchange consists not... | |
 | United States - 1964 - 1098 pages
...provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss, but also of other property or money,... | |
 | United States. Tax Court - 1943 - 1262 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...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 gain,... | |
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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. 
