 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 the fair...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 227by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. 85 (e) Loss FROM EXCHANGES NOT SOLELY IN KIND.— If an exchange would be within the provisions of... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss FROM EXCHANGES Nor SOLELY IN KIND. — If an exchange would be within the provisions of subsection... | |
 | 1941 - 1688 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (U.S.) (e) Loss from exchanges not solely in kind. If an exchange would be within the provisions of subsection... | |
 | 1940 - 1806 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but * • SECTION 35. CRIMINAL CODE or THE UNITED STATES, AS AMENDED BY THE ACT APPROVED (e) Loss from exchanges not solely in kind. — If an exchange would be within the provisions of subsection... | |
 | 1939 - 1030 pages
...plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) 1f the corporation receiving such other property or money...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. 1f an exchange would be within the provisions of subsection... | |
 | United States - 1953 - 1744 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. If an exchange would be within the provisions of subsection... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 144. PAYMENT OF CORPORATION INCOME TAX AT SOURCE. In the case of foreign corporations subject to taxation... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 144. PAYMENT OF CORPORATION INCOME TAX AT SOURCE. In the case of foreign corporations subject to taxation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 144. PAYMENT OF CORPORATION INCOME TAX AT SOURCE. In the case of foreign corporations subject to taxation... | |
 | 1979 - 350 pages
...receiving such other property or money does not distribute it in pursuance of the plan of reorganiza tion. the gain. if any, to the corporation shall be recognized,...property so received, which is not so distributed. (2) Loss. If subsection (a) would apply to an exchange but for the fact that the property received... | |
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