 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. Bureau of Internal Revenue - 1933 - 452 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 - 1933 - 1616 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...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... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...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... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...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... | |
 | 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. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 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 - 1936 - 1468 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...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... | |
 | United States. Internal Revenue Service - 1936 - 604 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.... | |
| |
