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" 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 225
by United States, Walter Elbert Barton - 1944 - 1242 pages
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The Code of Federal Regulations of the United States of America Having ...

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...
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Reports of the U.S. Board of Tax Appeals, Volume 38

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...
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United States Code: Containing the General and Permanent Laws of the United ...

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...
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United States Code: Containing the General and Permanent Laws of the United ...

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...
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Treasury Decisions Under Internal Revenue Laws of the United States, Volume 34

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...
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Reports of the Tax Court of the United States, Volume 1

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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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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