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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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Reports of the United States Tax Court, Volume 80

United States. Tax Court - 1983
...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." boot. These "mortgage-boot" rules of section 1031(b) and (d) combine to require under certain...
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Reports of the United States Tax Court, Volume 63

United States. Tax Court - 1974
...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...such money and the fair market value of such other property. ( 2 ) TREATMENT AS DIVIDEND.— If an exchange is described in paragraph ( 1 ) but has the...
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The Code of Federal Regulations of the United States of America

1971
...property permitted by such provisions to be received without the recognition of gain, but also oí other property or money, then the gain, If any, to...the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (c). Act of Sept. 22, 1959 (Pub. LIUT 86-846, 73 Stat. 624) ] [TD 6935,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1973
...received In exchange consists not only of property permitted by paragraph (1) to be received wltnout the recognition of gain, but also of other property...such money and the fair market value of such other property. (c) Lost from exchanges not solely in kind. If an exchange would be within the provisions...
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The Code of Federal Regulations of the United States of America

1973
...exchange consists not only of property permitted by section 304 or 355 to be received without th» recognition of gain but also of other property or...such money and the fair market value of such other property. (2) Treatment as dividend. If an exchange Is described In paragraph (1) but has the effect...
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Code of Federal Regulations

1967
...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. § 1.1031 (b)-l Receipt of other property or money in tax-free exchange. (a) If the taxpayer...
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Code of Federal Regulations

1968
...property received in the exchange consists not only of property permitted by section 364 or 355 to be received without the recognition of gain but also...amount not in excess of the sum of such money and the lair market value of such other property. (2) Treatment as dividend. If an exchange is described in...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...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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Installment Sales Revision Act of 1980 and Minor Tax Bills: Hearing Before ...

United States. Congress. House. Committee on Ways and Means. Subcommittee on Select Revenue Measures - 1980 - 230 pages
...the fact that the property received in the exchange consists not only of property permitted ... to be received without the recognition of gain, but also...such money and the fair market value of such other property." The regulations are fairly specific on the question of what constitutes "boot." u Money...
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Getting Started in Real Estate Investing

Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 293 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...the fair market value of such other property. [Sec. 1031(c)l (c) Losses from exchanges not solely in kind.— If an exchange would be within the provisions...
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