 | 1973 - 296 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,... | |
 | 1966 - 272 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,... | |
 | 1970 - 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,... | |
 | 1969 - 276 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. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...section If it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without...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... | |
 | 1976 - 326 pages
...received without the recognition of gain, but also of other property or money, then — (A) If tJbe corporation receiving such other property or money...it in pursuance of the plan of reorganization, no pin to the corporation shall be recognized from the exchange, but (B) If the corporation receiving... | |
| |
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... 
