 | United States. Tax Court - 1959 - 1456 pages
...subsection (b)(l), (2), (B), or (5), or within the provisions of subsection (1), of this section If It were not for the fact that the property received In...property permitted by such paragraph or by subsection (I) to be received without the recognition of gain, but also of other property or money, then the gain,... | |
 | United States. Tax Court - 1945 - 1518 pages
...the reorganization took place. Section 112 (c) of that Act provided : "(c) GAIN FROM EXCHANGES Nor SOLEL.Y 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 that the property received in exchange consists not only... | |
 | United States. Tax Court - 1959 - 1470 pages
...— • • • (1) The term "reorganization" means (A) a statutory merger or consolidation * * * • (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...exchange would be within the provisions of subsection (b)(l), (2), (3), or (6), or within the provisions of subsection (1), of this section if It were not... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (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 recognition of gain, but also of other property or money, then the... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (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. Internal Revenue Service - 1973 - 824 pages
...in part, that if an exchange would be within the provisions of section 1031 (a) of the Code, 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 - 1970 - 1228 pages
...Hotels, Inc., 34 BTA 376 (1936) ; Walter F. Haass, 37 BTA •SEC. 112. RECOGNITION OF GAIN OR LOSS, (c) GAIN FROM EXCHANGES NOT SOLELY IN KIND. — (1)...within the provisions of subsection (b) (1), (2), (8), or (5) of this section If It were not for the fact that the property received In exchange consists... | |
 | United States. Tax Court - 1983 - 1248 pages
...would be within the provisions of subsection (a) * * * [or other nonrecognition provisions], 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, but also of other property or money, then... | |
 | 1967 - 528 pages
...would be within the provisions of subsection (a), of section 1035 (a), or of section 1036 (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, but also of other property or money, then... | |
 | 1972 - 580 pages
...provisions of subsection (a) , of section 1086 (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 b* received without the recognition of gain, but also of other property or money, then... | |
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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. 
