| 1970 - 282 pages
...property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...amount not in excess of the sum of such money and the talr market value of such other property. (2) Treatment as dividend. If an exchange is described in... | |
| 1971 - 616 pages
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received In...the fair market value of such other property. (c) Lous from exchanges not solely in kind. If an exchange would be within the provisions of subsection... | |
| United States. Tax Court - 1975 - 1220 pages
...that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also...value of such other property. (c) Loss FROM EXCHANGES Nor SOLELY IN KIND— If an exchange would be within the provisions of subsection (a), * * * if it... | |
| United States. Tax Court - 1974 - 862 pages
...property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...such money and the fair market value of such other property. ( 2 ) TREATMENT AS DIVIDEND.— If an exchange is described in paragraph ( 1 ) but has the... | |
| United States. Tax Court - 1983 - 1248 pages
...that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also...such money and the fair market value of such other property." boot. These "mortgage-boot" rules of section 1031(b) and (d) combine to require under certain... | |
| United States. Tax Court - 1970 - 1228 pages
...that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. 948 (1938), and that the gains were to be recognized to that extent11 In Brona Hotels, Inc.,... | |
| United States. Tax Court - 1971 - 1470 pages
...to be received without the recognition of gain, but also of other property or monpy, then the sain, If any, to the recipient shall be recognized, but...such money and the fair market value of such other property. • ••••• • (d) BASIS. — If property was acquired on an exchange described... | |
| 1973 - 310 pages
...the exchangeconsists not only of property permitted bysection 354 or 355 to be received without th» recognition of gain but also of other property or...amount not In excess of the sum of such money and thefair market value of such other property. (2) Treatment as dividend. If an exchange 16 described... | |
| 1974 - 308 pages
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...market value of such other property. (c) Loss from exchange* not solely in land. If an exchange would be within the provisions of subsection (a) (1) or... | |
| 1967 - 528 pages
...that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also...such money and the fair market value of such other property. § 1.1031 (b)-l Receipt of other property or money in tax-free exchange. (a) If the taxpayer... | |
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