 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...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 225by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States. Board of Tax Appeals - 1933
...that the property received in exchange consists not only of property permitted by such pararaph to be received without the recognition of gain, but also...of the sum of such money and the fair market value '>f such other property. 27 BTA (2) If a distribution made in pursuance of a plan of reorganization... | |
 | United States. Board of Tax Appeals - 1934
...reorganization, solely for stock or securities in another corporation a party to the reorganization. • ****•* received in exchange consists 'not only of property...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization Is within the provisions... | |
 | United States. Board of Tax Appeals - 1935
...Jacob Steinberg, yet section 203 (b) (4), as quoted above, modified by section 203 (d) is as follows: received in exchange consists not only of property...recipient shall be recognized, but in an amount not in excess of the sura of such money and the fair market value of such other property. Petitioners say... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...be within the provisions of subsection (b) (1), (2), (3), -f&fr e* -(4)or (5) of this section if it were not for the fact that the property received in...such money and the fair market value of such other property. NOTE. — Section 110 (b) of the Kevenue Act of 1935, approved August 30, 1935, amended the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the 218 fact that the property received in exchange consists not...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States. Department of State - 1939
...that the property received in exchange consists not only of property permitted by such paragraph to oe received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States - 1938 - 628 pages
...(5) of this section if it were not for tl fact that the property received in exchange consists not property permitted by such paragraph to be received...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...not for the fact that the property received in exchange consists not only of property permitted bj such paragraph to be received without the recognition...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan 01 reorganization is within the provisions... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
...received in exchange consists not only of property permitted by such paragraph to be received without recognition of gain, but also of other property or...such money and the fair market value of such other property." Amend section 113 by adding thereto a subsection to be designated section 113 (c) and to... | |
 | 1939
...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...such money and the fair market value of such other property. (2) 1f a distribution made in pursuance of a plan of reorganization is within the provisions... | |
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