 | United States, Walter Elbert Barton - 1944 - 1286 pages
...(b) (4) of this section if it were not for the fact that the property received in exchange con'ists not only of stock or securities permitted by such...paragraph to be received without the recognition of sain, but also of other property or money, then — Sec. 112. (d) (1) If the corporation receiving... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...If an exchange would be within the pro-, visions of subsection (b) (4) or (10) of this section if it were not for the fact that the property received in...received without the recognition of gain, but also of ot.hfvr property or money, then — , (1) If the corporation receiving such other property or money... | |
 | 1969 - 268 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...consists not only of stock or securities permitted by paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | 1962 - 160 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...consists not only of stock or securities permitted by paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | 1960 - 1764 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 secu* rltles permitted by paragraph (1) to be received without the recognition of gain, but also of... | |
 | 1965 - 624 pages
.../rom exchanges not solely M 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 sscwlties permitted by paragraph (1 ) to be received without the recognItion of gain, bat also of other... | |
 | 1959 - 1584 pages
...Exchanges not solely in kind — (1) Gain. If subsection (a) would apply to an exchange but for the fact that the property received In exchange consists not only of stock or securities permitted by subsection (a) to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...EXCHANGES NOT SOLELY IN KIND. — If BU exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...consists not only of stock or securities permitted by paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | Wisconsin - 1955 - 850 pages
...from exchanges not solely in kind. If an exchange would be within the provisions of par. (a) if it were not for the fact that the property received in...consists not only of stock or securities permitted by par. (a) to be received without the recognition of gain, but also of other property or money, then... | |
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If an exchange would be within the provisions of paragraph (3) of subdivision (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... 
