...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. The section referred to, 203 (0-3), will be found on page 418. It covers the case where a corporation...

...recognized from the exchange, but (2) If the corporation receiving such other property or money docs not distribute it in pursuance of the plan of reorganization,...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3). or (4) of subdivision...

...recognized from the exchange, but (a) If the corporation receiving such other property or money does pot distribute it in pursuance of the plan of reorganization,...property so received, which is not so distributed. The section referred to, 203 (b-3), will be found on page 637. It covers the case where a corporation...

...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...

...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. "(h) As used in this section and sections 201 and 204— "(1) The term ' reorganization ' means (A)...

...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. It is my understanding that it is under the foregoing provision that the Commissioner has determined...

...be recognized from the exchange, but (2) If the corporation receiving such other property or mone>7 does not distribute it in pursuance of the plan of...such money and the fair market Value of such other properly so received, which is not so distributed. (e) loss from exchanges not solely in kind. —...

...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. "(h) As used in this section and sections 201 and 204 — "(1) The term 'reorganization' means (A)...

...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...

...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." 609 Opinion of the Court. result that liability of petitioner for a tax on the amount of gain could...