 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. 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... | |
 | 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...consists not only of property permitted by such paragraph or by subsection (l) to be received without the recognition of gain, but also of other property or... | |
 | United States. Internal Revenue Service - 1962 - 976 pages
...(3), or (5), or within the provisions of subsection (1), of this section if it were nut for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or... | |
 | 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...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 - 1966 - 832 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 exchange consists not only of stock or securities permitted by paragraph (1) to be received without the recognition of gain,... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...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. (2) Treatment... | |
 | 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... | |
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