 | 1975 - 328 pages
...property received In exchange consists not only of stock or securities permitted by paragraph (1) to be received without the recognition of gain, but also...pursuance of the plan of reorganization, the gain, it any, to the corporation shall be recognized, but In an amount not In excess of the sum of such money... | |
 | 1968 - 268 pages
...or loss to corporations — (a) General rule. No gain or loss shall be recognized if a corporation a party to a reorganization exchanges property, in pursuance...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (2) Loss. If subsection... | |
 | 1976 - 326 pages
...another corporation a party to the reorganization. 58-089—76 (b) Exchanges not solely in tcind — (1) Gain. If subsection (a) would apply to an exchange...amount not In excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (2) Loss. If subsection... | |
 | 1972 - 580 pages
...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. [Sec. 1031 (b) as amended by sec. 201 (cK Act of Sept. 22,... | |
 | 1967 - 528 pages
...recognition of gain or loss, 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, and the loss, if any, to the recipient shall not be recognized.... | |
 | 1977 - 348 pages
...securities in another corporation a party to the reorganization. (b) Exchanges not solely in kind—d) Gain. If subsection (a) would apply to an exchange...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (2) Loss. If subsection... | |
 | 1977 - 354 pages
...securities in another corporation a party to the reorganization. (b) Exchanges not solely in kind— (I) Gain. If subsection (a) would apply to an exchange...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (2) Loss. If subsection... | |
 | 1978 - 350 pages
...or securities permitted by paragraph (l) to be received without the recognition of gain, but ;il.so of other property or money, then— (A) If the corporation...amount not in excess of the sum of such money and the fair market value of such other property so received, which is not so distributed. (b) Exchanges by... | |
 | Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 354 pages
...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. [Sec. 1031(c)l (c) Losses from exchanges not solely in kind.—... | |
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If the corporation receiving such other property or money does not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair... 
