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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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1974
...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 also...recipient shall be recognized, but in an amount not in excess of the sum'of such money and the fair market value of such other property. (2) Treatment...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...subsection (1) of this section if it were not for the fact that property received in exchange consists uot only of property permitted by such paragraph to be...the recognition of gain, but also of other property * * *, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without recognition of gain, but also of other property or money, then the...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1973
...in part, that if an exchange would be within the provisions of section 1031 (a) of the Code, if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss, but also of other property or money,...
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Reports of the Tax Court of the United States, Volume 13

United States. Tax Court - 1950
...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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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1972
...that the property received in the exchange consists not only of property permitted by section 354 to 9 @ >g/h/ @ @ @ B B B Bc1yEzE{E|E}E 0D D E E EX9 A C B CWBXB|, =$E A A C A,E-E.EzC : A?E 8 E E E E E E shall be recognized, but in an amount not in excess of the sum of the money and fair market value of...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1978
...that the property received in the exchange consists not only of property permitted by section 354 to re forfeitable at the time the employer's contribution was made for the annuity contract, even though t shall be recognized, but in an amount not in excess of the sum of the money and fair market value of...
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Reports of the Tax Court of the United States, Volume 6

United States. Tax Court - 1947
...permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but aloo of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amonnt not In excess of the sum of such money and the fair market value of such othor property. (2)...
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The Code of Federal Regulations of the United States of America

1969
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but hi an amount not In excess of the sum of such money and the fair market value of such other property,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969
...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 also of other property or money, then the gain, if an>, to the recipient shall be recognized, but in an amount not in excess of the sum of such money...
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