 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
 | 1966 - 500 pages
...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... | |
 | 1961 - 636 pages
...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... | |
 | United States. Internal Revenue Service - 1962 - 1090 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 the... | |
 | Wisconsin - 1955 - 850 pages
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of... | |
 | Wisconsin - 1955 - 890 pages
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of... | |
 | United States. Tax Court - 1956 - 1168 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...fair market value of such other property. » SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) OF PROPERTY. — The basis... | |
 | United States. Internal Revenue Service - 1956 - 1348 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 DIVIDENO. — If an exchange is described in paragraph (1) but has the effect... | |
 | United States. Tax Court - 1957 - 1296 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...market value of such other property. •SEC. 112. RECOGNITION OF GAIN OR LOSS. (c) GAIN FBOM EXCHANGES NOT SOLELY IN KIND. — • ••••••... | |
 | United States. Tax Court - 1957 - 1408 pages
...permitted by such paragraph or by subsection (1) to be received without the recognition of pain, but also of other property or money, then the gain, if...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 - 1958 - 1388 pages
...permitted by such paragraph or by subsection (1) to be received without the recognition of sain, but also of other property or money, then the gain, If...the sum of such money and the fair market value of such orlier property. (2) If a distribution made In pursuance of « plan of reorganization Is within... | |
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