...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,...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...

...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...