 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 - 1976 - 624 pages
...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... | |
 | United States. Tax Court - 1947 - 1354 pages
...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... | |
 | United States. Tax Court - 1956 - 1226 pages
...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... | |
 | 1970 - 282 pages
...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... | |
 | United States. Tax Court - 1970 - 1228 pages
...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.,... | |
 | 1971 - 1766 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 (b) as amended by sec. 201 (c), Act of Sept. 22, 1959 (Pub. Laj? 86-346, 78 Stat. 624) ] [TD 6935,... | |
 | United States. Tax Court - 1983 - 1248 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." boot. These "mortgage-boot" rules of section 1031(b) and (d) combine to require under certain... | |
 | United States. Tax Court - 1974 - 862 pages
...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... | |
 | 1971 - 544 pages
...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,... | |
 | 1973 - 310 pages
...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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