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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 296

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1936
...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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United States Statutes at Large

United States Department of State - 1939
...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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The Chicago Daily News Almanac and Year Book for ..., Volume 41

1924
...were not for the fact that the property received in exchange consists not only of property permit teil by such paragraph to be received without the recognition...other property or money, then the gain, if any. to th recipient shall be recognized, but in an amount not in excess of the sum of such money and the...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...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...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain; if...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 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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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 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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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), (5), or (7) of this section if it were not for the fact that the property received in...permitted by such paragraph to be received without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1963
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) 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 Tax Court of the United States, Volume 39

United States. Tax Court - 1963
...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 als-o...money, then the gain, If any, to the recipient shall bo recognized, but In nn amount not In excese of the sum of such money and the fair market value of...
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Reports of the Tax Court of the United States, Volume 42

United States. Tax Court - 1964
...property permitted by section 354 or 355 to be received without the recognition of gain but also of otl* property or money, then the gain, If any, to the recipient shall be recognized, but In an amount Dot In exccfl of the sum of such money and the fair market value of such other property. 1 Proceedings...
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