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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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Internal Revenue Bulletin

United States. Internal Revenue Service - 1956
...the property received in the exchange consists not only of property permitted by section 354 * * * to be received without the recognition of gain but also...such money and the fair market value of such other property. (2) TREATMENT AS DIVIDENO. — If an exchange is described in paragraph (1) but has the effect...
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Reports of the Tax Court of the United States, Volume 26

United States. Tax Court - 1957
...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...market value of such other property. •SEC. 112. RECOGNITION OF GAIN OR LOSS. (c) GAIN FBOM EXCHANGES NOT SOLELY IN KIND. — • ••••••...
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Reports of the Tax Court of the United States, Volume 25

United States. Tax Court - 1957
...permitted by such paragraph or by subsection (1) to be received without the recognition of pain, but also of other property or money, then the gain, if...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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Reports of the Tax Court of the United States, Volume 29

United States. Tax Court - 1958
...permitted by such paragraph or by subsection (1) to be received without the recognition of sain, but also of other property or money, then the gain, If...the sum of such money and the fair market value of such orlier property. (2) If a distribution made In pursuance of « plan of reorganization Is within...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...property received in the exchange consists not only of property permitted by section 354 or 355 to E 9f" yф= o ^ property. (2) TREATMENT AS DIVIDEND. — If an exchange is described in paragraph (1) but has the effect...
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Cases Decided in the United States Court of Claims ... with ..., Volume 146

United States. Court of Claims, Audrey Bernhardt - 1961
...the property received in the exchange consists not only of property permitted by section 354 * * * to be received without the recognition of gain but also...such money and the fair market value of such other property. "(2) Treatment as dividend. "If an exchange is described in paragraph (1) but hat the effect...
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Internal Revenue 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 tie...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 368

United States. Supreme Court - 1962
...received in exchange consists not only of property permitted by such paragraph or by subsection (l) 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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 368

United States. Supreme Court - 1962
...received in exchange consists not only of property permitted by such paragraph or by subsection (l) 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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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950
...subsection (b) * * * (5) if It were not for the fact that the property received in exchange consists cot only of property permitted by such paragraph * * *...such money and the fair market value of such other property. It is the claim of the petitioner that AC Burton & Co. was an "acquiring corporation" within...
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