 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...in such section with respect to such exchange or distribution. • [See also section 113 (a) (6).] (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...subsection (1), 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 or... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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, hut also of other property or money, then no... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...distributions made during such month; but by including in the computation thereof all amounts accrued unto the date on which the transfer of all the property...subsection (1), 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 or... | |
 | 1969 - 268 pages
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) 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... | |
 | 1983 - 340 pages
...1.351-2 Receipt of property. (a) If an exchange would be within the provisions of section 351(a) if it were not for the fact that the property received in...exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also of other property or money, then... | |
 | 2000 - 656 pages
...1.351-2 Receipt of property. (a) If an exchange would be within the provisions of section 351(a) if it were not for the fact that the property received in...exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also of other property or money, then... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
...beginning prior to Jan. 1, 1943. Sec. 112. (c) Gain from exchanges not solely In kind.— Sec. 112. (c) (1) If an exchange would be within the provisions...(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. Tax Court - 1951 - 1658 pages
...dividend. • SEC. 112. RECOGNITION OF GAIN OR LOSS. • *•*••• (c) GAIN FROM EXCHANGES Nor SOLELY IN KIND. — (1) If an exchange would be within...the provisions of subsection (b) (1), (2), (3), or (B), or within the provisions of subsection (1), of this section If It were not for the fact that the... | |
 | United States. Tax Court - 1952 - 1718 pages
...with recognition of gain or loss and subsection 'SEC. 112. RECOGNITION OF GAIN OR LOSS. (e) GAIN rooM EXCHANGES NOT SOLELY IN KIND. — (1) If an exchange...the provisions of subsection (b) (1). (2), (3), or (S), or within the provisions of subsection (1), of this section If It were not for the fact that the... | |
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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. 
