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 - 1939 - 780 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.... | |
| 1924 - 1040 pages
...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... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 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...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... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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. Congress. Senate. Committee on Finance - 1938 - 768 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... | |
| 1963 - 152 pages
...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.... | |
| United States. Tax Court - 1963 - 1190 pages
...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... | |
| United States. Tax Court - 1964 - 1230 pages
...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... | |
| United States - 1966 - 832 pages
...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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