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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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Reports of the Tax Court of the United States, Volume 13

United States. Tax Court - 1950
...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. Here, land, buildings, and fixtures which had been subject to the lien of the first mortgage made by...
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Code of Federal Regulations

1957
...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. (b) Exchanges by security holders — (1) In general. No gain or loss shall be recognized on an exchange...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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. It subsection (a) would apply to an exchange but for the fact that the property received...
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Code of Federal Regulations

1966
...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. (b) Exchanges by security holders — (1) In general. No gain or loss shall be recognized on an exchange...
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Code of Federal Regulations

1956
...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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Code of Federal Regulations

1967
...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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1961
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (B) erty passes or has passed (for less than an adequate...worth) from the decedent to any person other than such (3) Loss FROM EXCHANGES NOT SOLELY IN KIND. — If an exchange would be within the provisions of paragraph...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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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Code of Federal Regulations: Containing a Codification of Documents of ...

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...property so received, which is not so distributed. (8) Loss from exchanges not solely in kind. If an exchange would be within the provisions of paragraph...
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Code of Federal Regulations

1959
...exchange, but (B) If the corporation receiving such other property or money does not distribute !t an exchange— (A) To which section 351 applies,...section 368 (a) (1) (D). If the sum of the amount o property M received, which IB not so distributed. (b) Exchanges by security holders — (1) In general....
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