 | United States. Tax Court - 1961 - 1178 pages
...the exchange of property. '" (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, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...provisions of subsection (a), of section 1035 (a), of section 1036 (a), or of section 1037 (a), if it eficiary of the trust; or (B) under or to an annuity...which, at the time of such payment, meets the requ provisions to be received without the recognition of gain or loss, but also of other property or money,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1962 - 930 pages
...subsection (b)(l), (2), (3), or (5), or within the provisions of subsection (l), of this section if it were not for the fact that the property received in...property permitted by such paragraph or by subsection (l) to be received without the recognition of gain, but also of other property or money, then the gain,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1962 - 934 pages
...subsection (b)(l), (2), (3), or (5), or within the provisions of subsection (l), of this section if it were not for the fact that the property received in...property permitted by such paragraph or by subsection (l) to be received without the recognition of gain, but also of other property or money, then the gain,... | |
 | 1963 - 152 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 - 1966 - 832 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 - 1947 - 1314 pages
...liquidation. • • • = 8BC. 112. RECOGNITION OP GAIN OR LOSS. • **•»»• (c) GAIN :--I:UM EXCHANGES NOT SOLELY IN KIND. — (1) If an exchange...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. Tax Court - 1947 - 1354 pages
...and as such were distributed to Its stockholders as unnecessary to the merger." (Emphasis added.") 1 (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...provisions of subsection (1), of this section if It were npt for the fact that the property received in exchange consists not only of property' permitted by... | |
 | United States. Tax Court - 1958 - 1362 pages
...statutory merger" is insufficient without more to qualify as a "re•SKC. 112. RECOGNITION OF GAIN OR LOSS, (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...(1), (2), (3), or (5), or within the provisions of subxectlon (1), of this section If It were not for the fact that the property received In exchange... | |
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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. 
