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
| Robert Hiester Montgomery - 1927 - 1510 pages
...(i) If an exchange would be within the provisions of paragraph .... (2) ... of subdivision (b), if it were not for the fact that the property received in...such money and the fair market value of such other property. amount of the gain recognized under paragraph (i) as is not in excess of his ratable share... | |
| United States. Board of Tax Appeals - 1930 - 1618 pages
...received in exchange consists not only of property permitted by such paragraph to be received without recognition of gain, but also of other property or...such money and the fair market value of such other property. From a careful study of the above section in connection with paragraphs (1), (2) and (4)... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in...such money and the fair market value of such other property. (2) If a distribution made in pursuance1 of a plan of reorganization is within the provisions... | |
| United States. Board of Tax Appeals - 1931 - 1490 pages
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...such money and the fair market value of such other property. In the instant case the stipulation indicates a taxable gain and includes all the data necessary... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...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...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. Board of Tax Appeals - 1933 - 1616 pages
...that the property received in exchange consists not only of property permitted by such pararaph to be received without the recognition of gain, but also...of the sum of such money and the fair market value '>f such other property. 27 BTA (2) If a distribution made in pursuance of a plan of reorganization... | |
| United States. Board of Tax Appeals - 1934 - 1646 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. • ****•* received in exchange consists 'not only of property...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. Board of Tax Appeals - 1935 - 1394 pages
...Jacob Steinberg, yet section 203 (b) (4), as quoted above, modified by section 203 (d) is as follows: received in exchange consists not only of property...recipient shall be recognized, but in an amount not in excess of the sura of such money and the fair market value of such other property. Petitioners say... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...be within the provisions of subsection (b) (1), (2), (3), -f&fr e* -(4)or (5) of this section if it were not for the fact that the property received in...such money and the fair market value of such other property. NOTE. — Section 110 (b) of the Kevenue Act of 1935, approved August 30, 1935, amended the... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the 218 fact that the property received in exchange consists not...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... | |
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