 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. Court of Claims, Audrey Bernhardt - 1961 - 930 pages
...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 - 976 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." Centering upon this section, and upon the Seventh Circuit's interpretation of It in tie... | |
 | United States. Tax Court - 1950 - 1992 pages
...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... | |
 | United States. Internal Revenue Service - 1977 - 632 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...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... | |
 | United States. Tax Court - 1947 - 1314 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. as trustees of the estate, who were the sole stockholders of the old company, in complete... | |
 | United States. Internal Revenue Service - 1973 - 824 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...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... | |
 | United States. Tax Court - 1956 - 1170 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...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... | |
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