... (2) 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... Wisconsin Session Laws - Page 707by Wisconsin - 1955Full view - About this book
| 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...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) Distribution treated... | |
| 1968 - 268 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 lair market value of such other property. (2) Treatment as dividend. If an exchange is described in... | |
| 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...such money and the fair market value of such other property. [Sec. 1031(c)l (c) Losses from exchanges not solely in kind.— If an exchange would be within... | |
| Scott Rosner, Kenneth L. Shropshire - 2004 - 834 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...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind If an exchange would be within the provisions... | |
| United States - 1939 - 780 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...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
| Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...no gain to the corporation shall be recognized from the exchange, but (B) Property not distributed. If the corporation receiving such other property or...gain, if any, to the corporation shall be recognized. The amount of gain recognized under subparagraph (B) shall not exceed the sum of the money and the... | |
| Jack Cummings - 2005 - 305 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...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions... | |
| Joseph B. Darby - 2006 - 542 pages
...73CodeSec.358(a)(l)(d). 74 Code Sec. 354(a)(l). other property) received in the reorganization transaction, up to the sum of such money and the fair market value of such other property.75 Target shareholders receive basis in the Acquiring Corporation's shares equal to their... | |
| Steven D. Fisher - 2007 - 290 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...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind If an exchange would be within the provisions... | |
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