 | 1974 - 308 pages
...(1) to be received without the recognition of gain, but also of other property or money, then — (A) If the corporation receiving such other property or money distributes It In pursuance of the plan of reorganisation, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation... | |
 | 1968 - 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,... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 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,... | |
 | 1960 - 630 pages
...exchanges not solely in Jcind. 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,... | |
 | 1957 - 898 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,... | |
 | 1972 - 284 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,... | |
 | 1967 - 280 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,... | |
 | 1959 - 1338 pages
...exchanges not solely in kind. It an exchange would be within the provisions of paragraph (1) If it erself and of minor children of the husband without such specific designation of the portion paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | 1956 - 786 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,... | |
 | United States. Internal Revenue Service - 1961 - 1456 pages
...EXCHANGES ROT 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,... | |
| |
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... 
