 If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition...  Reports of the Tax Court of the United States - Page 943by United States. Tax Court - 1955Full view - About this book
 | United States - 1939 - 780 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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain; if... | |
 | 1924 - 1040 pages
...If an exchange would be wi thin the provisions of paragraph (1), (2) or (4) of subdivision (b) ii it were not for the fact that the property received in exchange consists not only of property permit teil by such paragraph to be received without the recognition of gain, but also of other property... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | 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...permitted by such paragraph to be received without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...CORPORATION. — If an exchange would be within the provisions of subsection (b) (4) of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | United States. Board of Tax Appeals - 1939 - 1702 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...excess of the sum of such money and the fair market valne of such other property. « SEC. 112. RECOGNITION OF GAIN OR LOSS. Brothers determinable in that... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...subsection (a) would apply to an exchange made pursuant to a plan of reorganization but for the fact that the property received in exchange consists not only of property permitted by subsection (a) to be received without the recognition of gain or loss, but also of other property or... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 pages
...subsection (a) would apply to an exchange made pursuant to a plan of reorganization but for the fact that the property received in exchange consists not only of property permitted by subsection (a) to be received without the recognition of gain or loss, but also of other property or... | |
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