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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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The Interstate Commcerce Act: Together with Text of Supplmentary Acts and ...

United States - 1966
...EXCHANGES NOT SOLELY IN KIND. If an cxchange 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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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...would be within the provisions of subsection (a), of section 1035(a), or of section 1036(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by snch provisions to be received without the recognition of gain, but also of other property or money,...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...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 of other property or money, then the gain, if anv. to the recipient shall be recognized, but in tin amount not in excess of the sum of such money...
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Reports of the Tax Court of the United States, Volume 14

United States. Tax Court - 1950
...subsection (b) * * * (5) if It were not for the fact that the property received in exchange consists cot only of property permitted by such paragraph * * *...such money and the fair market value of such other property. It is the claim of the petitioner that AC Burton & Co. was an "acquiring corporation" within...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1977
...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. Section 1.1031(b)-l(c) of the Income Tax Regulations states that consideration received in...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property. as trustees of the estate, who were the sole stockholders of the old company, in complete...
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Reports of the United States Tax Court, Volume 23

United States. Tax Court - 1956
...received In exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...the sum of such money and the fair market value of such otBer property. view the reorganization as a whole, Isabella M. Sheldon, 6 TC 510, and we do not...
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Reports of the Tax Court of the United States, Volume 5

United States. Tax Court - 1945
...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...but also of other property or money, then the gain, 11 any, to the recipient shall be recognized, but In an amount not In excess of the sum of such money...
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Reports of the Tax Court of the United States, Volume 24

United States. Tax Court - 1956
...the fact that the property received in exchange consists of not only stock and securities but also other property or money, then the gain, if any, to...such money and the fair market value of such other property. Now the question arises, what is the fair market value of the drawing accounts? No attempt...
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Reports of the Tax Court of the United States, Volume 63

United States. Tax Court - 1975
...section 356s must be examined. Sec. 354(a)(3). Section 356(a)(l) provides that, in such circumstances, "the gain, if any, to the recipient shall be recognized,...such money and the fair market value of such other property." Relying upon paragraphs (1) and (2) of section 356(a), respondent contends that in the Consolidated-G&W...
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