 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 65by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States - 1928 - 1164 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) 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.... | |
 | Mississippi - 1928 - 200 pages
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division (b) 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.... | |
 | United States - 1928 - 268 pages
...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... | |
 | 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... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but for the fact that the property received in exchange consists not...recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...If an exchange would be within the provisions of paragraph (i) .... or (4) of subdivision (b) 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.... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...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... | |
 | 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) 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.... | |
 | United States. Board of Tax Appeals - 1931 - 1490 pages
...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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