 | 1967 - 520 pages
...would be within the provisions oí subsection (a), of section 1035 (a), or oí section 1036 (a), if it were not for the fact that the property received in...provisions to be received without the recognition oí gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | 1969 - 958 pages
...provisions of subsection (a), of section 1035 (a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in...loss from the exchange shall be recognized. [Sec. 1031 (c) as amended by sec. 201 (d) , Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat. 624)] [TD 6935,... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (a) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. Consequently, the assignment of the leasehold interest in the building in the instant case in return... | |
 | United States. Internal Revenue Service - 1973 - 824 pages
...in part, that if an exchange would be within the provisions of section 1031 (a) of the Code, if it were not for the fact that the property received in...provisions to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (a), if it were not for the fact that the property received in...permitted by such provisions to be received without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall... | |
 | United States. Internal Revenue Service - 1977 - 632 pages
...states that if an exchange would be within the provisions of subsection (a) if it were not tor the fact that the property received in exchange consists not...provisions to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | 1970 - 548 pages
...provisions of subsection (a), of section 1035 (a), of section 1036 (a), or of section 1037(a), if It were not for the fact that the property received in...sec. 201 (d), Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat. 624)] [TD 6935, 32 FB 15822, Nov. 17, 1967] § 1.1031 (<•)- 1 Nonrecognition of loss. Section... | |
 | 1971 - 1766 pages
...provisions of subsection (a), of section 1035 (a), of section 1036(a), or of section 1037(a), If it were not for the fact that the property received In...loss from the exchange shall be recognized. [Sec. I031(c) as amended by sec. 201 (d) , Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat. 624)1 [TD 6935,... | |
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... to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized. 
