 | United States. Internal Revenue Service - 1962 - 1090 pages
...exchanges not solely in kind. (1) If an exchange would be within the provisions of subsection (b)(l), (2), (3), or (5), or within the provisions of 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. Internal Revenue Service - 1961 - 1668 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... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...EXCHANGES Nor SOLELY IN KIND. If an exchange would be within the provisions of subsection (a) or (b) if it were not for the fact that the property received in...exchange consists not only of property permitted by such section to be received without the recognition of income, gain or loss, but also of other property... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1472 pages
...EXCHANGES NOT SOLELY IN KIND. If an exchange would lie within the provisions of paragraph (1) 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 income or gain, hut also of other property or... | |
 | United States. Tax Court - 1955 - 1498 pages
...proportion to his Interest In the property prior to the exchange. • • • • *••••• (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. (1) If...within the provisions of subsection (b) (1), (2), (8), or (5), or witbin the provisions of subsection (1), of this section If It were not for the fact... | |
 | United States. Tax Court - 1957 - 1440 pages
...corporation or In another corporation a party to the reorganization. 'SEC. 112. RECOGNITION OF GAIN OR LOSS. (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...subsection (1), of this section If It were not for the 'act that the property received In exchange consists not only of property permitted by such paragraph... | |
 | United States. Tax Court - 1957 - 1408 pages
...corporation or in another corporation a party to the reorganization. 'SEC. 112. RECOGNITION OF GAIN OR LOSS. (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...the provisions of subsection (b) (1), (2), (3), or (3), or within the provisions of subsection (1), of this section If It were not for the fact that the... | |
 | United States - 1957 - 750 pages
...EXCHANGES NOT SOLELY IN KIND. — If an CXchange 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... | |
 | United States. Tax Court - 1958 - 1388 pages
...money") shall be considered as stock or securities received by such transferor. • ••••»« (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...exchange would be within the provisions of subsection (b) * • • ({>), • • • If It were not for the fact that the property received in exchange consists... | |
 | United States. Tax Court - 1960 - 1484 pages
...exchange consists not only of property permitted by (1), or (2), or (3), or (5), but •SEC. 112(c). GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1) If...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... | |
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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. 
