 If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the...  Internal Revenue Bulletin: Cumulative bulletin - Page 87by United States. Internal Revenue Service - 1961Full view - About this book
 | 1959 - 1584 pages
...received In the exchange or distribution consists not only of property permitted by section 354 or 355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (d) Securities as other property. For purposes of this section... | |
 | 1965 - 624 pages
...would be within the provisions of paragraph (1) if It were : for the fact that the property recsived In exchange consists not only of property permitted...to be received without the recognition of gain or I¿, but also of other property or money, then no loss from the exchange shall be rae0¿. (b) Basis.... | |
 | Wisconsin - 1951 - 782 pages
...would be within the provisions of section 71.035 (1) (a) if it were not for the fact that property received in exchange consists not only of property...without the recognition of gain or loss. but also of olher property or money, then the gain, if any, to the recipient shall be recognized, but in an amount... | |
 | United States. Tax Court - 1951 - 1050 pages
...exchange consists not only of property permitted by such paragraph to be received without the recognitlOD of gain or loss, but also of other property or money,...then no loss from the exchange shall be recognized. 'SEC. 29.112 (b) <!)-!. Property Held for Productive Use in Trade or Business or for Investment. —... | |
 | Wisconsin - 1955 - 890 pages
...received in the exchange or distribution consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (4) SECURITIES AS OTHER PROPERTY. For purposes of this section:... | |
 | Wisconsin - 1955 - 850 pages
...received in the exchange or distribution consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (4) SECURITIES AS OTHER PROPERTY. For purposes of this section:... | |
 | United States - 1957 - 750 pages
...EXCHANGES NOT SOLELY IN KIND. — If an CXchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...property of a railroad corporation (as defined in section 77 (m) of the Bankruptcy Act) was acquired after July 31, 1955, in pursuance of an order or the court... | |
 | 1960 - 608 pages
...exchange or distribution consists not only of property permitted by section 354 or 355 to be re• eel ved without the recognition of gain or loss, but also...property or money, then no loss from the exchange or distribution shall be recognized. <d) Securities as other property. For purposes of this section... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...received in the exchange or distribution consists not only of property permitted by section 354 or 355 to reign countries and possessions of the United States...section, see section 642 (a) (2). SEC. 902. CREDIT FOR C or distribution shall be recognized. (d) SECURITIES AS OTHER PROPERTY. — For purposes of this section... | |
 | United States. Tax Court - 1963 - 1156 pages
...for the fact that the property received In exchange consists not only of property permitted by snch paragraph to be received without the recognition of...then no loss from the exchange shall be recognized. an exchange of "like" properties. Cf. sec. 29.112(b) (1)-1, Regs. Ill; Century Electric Go., 15 TC... | |
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