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" 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 227
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...plan of reorganization, no gain to the corporation shall be recognized from the exchange, but "(B) if the corporation receiving such other property or...property so received, which is not so distributed. "(3) LOSS FROM EXCHANGES NOT SOLELY IN KIND. If an CXchange would be within the provisions of paragraph...
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The Code of Federal Regulations of the United States of America

1971
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...market value of such other property so received, which la not so distributed. (b) Exchanges by security holders — (1) In general. No gain or loss shall...
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Code of Federal Regulations

1972
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...market value of such other property so received, which la not so distributed. (b) Exchanges by security holders — (1) In general. No gain or loss shall...
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The Code of Federal Regulations of the United States of America

1973
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...value of such other property so received, which Is not во distributed. (3) Loss from exchanges not solely in kind, if an exchange would be within the provisions...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...recognized from the exchange, but (B) If the corporation receiving such Other property or money doe* not distribute It In pursuance of the plan of reorganization,...property so received, which is not so distributed. (b) Exchanges by security holders — (1) In feneral. No gain or loss shall be recognized on an exchange...
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The Code of Federal Regulations of the United States of America

1974
...other property or money does not distribute it In pursuance of the plan of reorganization, the gain, U any, to the corporation shall be recognized, but in...property so received, which is not so distributed. (b) exchanges by »ecurity holder»— (1) In general. No gain or loss shall be recognised on an exchange...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1975
...other property or money does not distribute It In pursuance of the plan of reorganization, the gain, it any, to the corporation shall be recognized, but In...property so received, which is not so distributed. (8) Loss from exchanges not solely in kind. If an exchange would be within the proviflons of paragraph...
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Code of Federal Regulations

1968
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) If the corporation receiving such other property or...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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The Code of Federal Regulations of the United States of America

1976
...to the corporation shall be recognized from the exchange, but (B) If the corporation receiving mob other property or money does not distribute it In...property so received, which is not so distributed. (b) Exchanges by security holders — (1) In general. No gain or loss shall be recognized on an exchange...
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United States Statutes at Large

United States Department of State - 1939
...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...
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