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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... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 65
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Reports of the U.S. Board of Tax Appeals, Volume 19

United States. Board of Tax Appeals - 1931
...were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then— (1) If the corporation receiving such other property or money distributes it in pursuance of...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized....
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without...recognition of gain, but also of other property or money, then — "(1) If the corporation receiving such other property or money distributes it in pursuance...
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Reports of the U.S. Board of Tax Appeals, Volume 27

United States. Board of Tax Appeals - 1933
...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 pararaph to be received without the recognition of gain, but also of other property or money, then...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...not distribute It to pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...the sum of such money and the fair market value of trach other property so received, which is not so distributed. «••••«« (h) As used in tills...
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Reports of the U.S. Board of Tax Appeals, Volume 29

United States. Board of Tax Appeals - 1934
...only with exchanges which would be within the provisions of subsection (b) (1), (2), (3), or (5) if it were not for the fact that the property received in exchange consists not only of property permitted to be received without the recognition of gain, but also of other property or money. The petitioner...
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Reports of the U.S. Board of Tax Appeals, Volume 31

United States. Board of Tax Appeals - 1935
...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...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized....
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936
...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...money, then the gain, if any, to the recipient shall he recognized, but in an amount not in excess of the sum of such money and the fair market value of...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized....
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