 ... 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, but in an amount not in excess of the sum of such money and the fair market value of such other property.  Comparison of the Revenue Acts of 1936 and 1938 - Page 84by United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pagesFull view - About this book
 | Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 354 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...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | United States - 1939 - 780 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain, if... | |
 | Scott Rosner, Kenneth L. Shropshire - 2004 - 834 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...exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss, but also of other property or money,... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 890 pages
...received in the exchange or distribution consists not only of property permitted by section 354 or 355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (d) Securities as other property. For purposes of this section... | |
 | Jack Cummings - 2005 - 305 pages
...provisions of subsection (a), of section 1035(a), or of section 1036(a) or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss, but also of other property, then... | |
 | Steven D. Fisher - 2007 - 290 pages
...provisions of subsection (a), of section 1035(a), of section 1 036(a), or of section 1 037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | CCH Tax Law Editors - 2008 - 2242 pages
...Receipt of property. — (a) If an exchange would be within the provisions of section 351 (a) if it were not for the fact that the property received in...exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also of other property or money, then... | |
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