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. Internal Revenue Service - 1939 - 636 pages
...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 - 1943 - 1262 pages
...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 - 336 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 - 350 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 - 428 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 - 868 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...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,... | |
| 1959 - 1584 pages
...that the property received In exchange consists not only of property permitted by paragraph ( 1 ) 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... | |
| 2000 - 656 pages
...that the property received in exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also...such money and the fair market value of such other property. No loss to the recipient shall be recognized. (b) See section 357 and the regulations pertaining... | |
| 1969 - 268 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 r air market value of such other property. (2) Treatment as dividend. Л an exchange la described In... | |
| United States. Tax Court - 1949 - 1416 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...amount not In excess of the sum of such money and tlie fair market value of such other property. _j They urge that the indebtedness of the Allen Building... | |
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