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

1959
...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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2000
...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...
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The Code of Federal Regulations of the United States of America

1969
...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...
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Reports of the Tax Court of the United States, Volume 10

United States. Tax Court - 1949
...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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The Code of Federal Regulations of the United States of America

1966
...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) Distribution treated...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...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) Distribution treated...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service - 1962
...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." Centering upon this section, and upon the Seventh Circuit's interpretation of it in the...
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Wisconsin Session Laws, Volume 1

Wisconsin - 1955
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of...
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The Laws of Wisconsin, Volume 1

Wisconsin - 1955
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of...
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Reports of the Tax Court of the United States, Volume 23

United States. Tax Court - 1956
...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...fair market value of such other property. SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. The basis...
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