 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 - 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... | |
 | 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. — • ••••••... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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