Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...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. Section 1.1031(b)-l(c) of the Income Tax Regulations states that consideration received in...
Full view - About this book

Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...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. as trustees of the estate, who were the sole stockholders of the old company, in complete...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...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. Section 1031(c) of the Code provides, in part, that if an exchange would be within the provisions...
Full view - About this book

Reports of the United States Tax Court, 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...the sum of such money and the fair market value of such otBer property. view the reorganization as a whole, Isabella M. Sheldon, 6 TC 510, and we do not...
Full view - About this book

Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...received in exchange consists not only of property permitted by such provisions to be received without recognition of gain, but also of other property or...such money and the fair market value of such other property. Section 1.1031(a)-l(b) of the Income Tax Regulations provides, in part, that as used in section...
Full view - About this book

Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but mlso of other property or money, then the gain, if any,...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...
Full view - About this book

Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956
...the fact that the property received in exchange consists of not only stock and securities but also other property or money, then the gain, if any, to...such money and the fair market value of such other property. Now the question arises, what is the fair market value of the drawing accounts? No attempt...
Full view - About this book

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

1970
...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 talr market value of such other property. (2) Treatment as dividend. If an exchange is described in...
Full view - About this book

Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970
...not for the fact that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition...such money and the fair market value of such other property. 948 (1938), and that the gains were to be recognized to that extent11 In Brona Hotels, Inc.,...
Full view - About this book

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

1971
...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. Laj? 86-346, 78 Stat. 624) ] [TD 6935,...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF