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" 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 943
by United States. Tax Court - 1955
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Internal Revenue Cumulative Bulletin

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,...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1978 - 630 pages
...that the property received in the exchange consists not only of property permitted by section 354 to re forfeitable at the time the employer's contribution was made for the annuity contract, even though t shall be recognized, but in an amount not in excess of the sum of the money and fair market value of...
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Internal Revenue Cumulative Bulletin, Part 2

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,...
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The Code of Federal Regulations of the United States of America

1969 - 548 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but hi an amount not In excess of the sum of such money and the fair market value of such other property,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 296 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 of other property or money, then the gain, if an>, to the recipient shall be recognized, but in an amount not in excess of the sum of such money...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 958 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if any, to the recipient snail be recognized, but in an amount not in excess of the sum of such money and the fair market value...
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Internal Revenue Cumulative Bulletin, Part 2

United States. Internal Revenue Service - 1977 - 630 pages
...states that if an exchange would be within the provisions of subsection (a) if it were not tor 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...
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Internal Revenue Cumulative Bulletin, Issue 2

United States. Internal Revenue Service - 1972 - 624 pages
...Code provides, in part, that if section 354 of the Code would apply to an exchange but for the fact section 354 of the Code to be received without the recognition of gain but also of other property or...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 282 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...amount not in excess of the sum of such money and the talr market value of such other property. (2) Treatment as dividend. If an exchange is described in...
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Reports of the United States Tax Court, Volume 54

United States. Tax Court - 1970 - 1868 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 excera of the mm of such money and the fair market value of such other property. conceivable basis...
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