 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
 | 1969 - 268 pages
...exchange, but (B) If the corporation receiving such other property or money does not distribute tt in pursuance of the plan of reorganization, the gain,...such money and the fair market value of such other property eo received, which Is not so distributed. (b) Exchanges by security holders — (1) In general.... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...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. (3) Loss FROM EXCHANGES NOT SOLELY IN KIND. — If an exchange would be within the provisions of paragraph... | |
 | Wisconsin - 1955 - 850 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. (b) Loss. If sub. (1) would apply to an exchange but for the fact that the property received in exchange... | |
 | Wisconsin - 1955 - 890 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. (b) Loss. If sub. (1) would apply to an exchange but for the fact that the property received in exchange... | |
 | United States - 1957 - 750 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) 1.0SS FROM EXCHANGES NOT SOLELY IN KIND. — If an CXchange would be within the provisions of... | |
 | 1961 - 620 pages
...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... | |
 | 1966 - 264 pages
...exchange, but (B) If the corporation receiving such other property or money does not distribute it ha pursuance of the plan of reorganization, the gain,...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... | |
 | 1971 - 272 pages
...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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