 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
 | 1939
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section If it uch last day would be equal to 100 percent and in...United States group existed was September 30, and property. (2) If a distribution made In pursuance of a plan of reorganization Is within the provisions... | |
 | United States. Board of Tax Appeals - 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...excess of the sum of such money and the fair market valne of such other property. « SEC. 112. RECOGNITION OF GAIN OR LOSS. Brothers determinable in that... | |
 | United States - 1964
...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. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions... | |
 | United States - 1953
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
 | United States. Internal Revenue Service - 1939
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
 | United States. Tax Court - 1942
...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) If a distribution made in pursnance of a plan of reorganization Is within the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be 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. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be 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. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be 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... | |
 | 1970
...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...the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (c), Act of Sept. 22, 1959 (Pub. Law 86-346. 73 Stat. 624) ] [TD 6935,... | |
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