...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...

...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...

...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...

...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...

...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...

...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...

...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. (c) Loss from exchanges not solely in kind If an exchange would be within the provisions...

...that the property received in exchange consists not only of property permitted by such paragraph to oe received without the recognition of gain, but also...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...

...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 effect...

...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. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions...