 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
 | 1972 - 444 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... | |
 | 1973 - 288 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...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... | |
 | 1973 - 310 pages
...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... | |
 | 1974 - 308 pages
...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... | |
 | 1975 - 328 pages
...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... | |
 | 1968 - 268 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. (2) Loss. If subsection (a) would apply to an exchange but for the fact that the property received... | |
 | 1976 - 326 pages
...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... | |
 | United States - 1939 - 780 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... | |
 | United States. Tax Court - 1950 - 1888 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. Here, land, buildings, and fixtures which had been subject to the lien of the first mortgage made by... | |
 | 1957 - 898 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. (b) Exchanges by security holders — (1) In general. No gain or loss shall be recognized on an exchange... | |
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