 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
 | 1970 - 282 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 also...amount not in excess of the sum of such money and the talr market value of such other property. (2) Treatment as dividend. If an exchange is described in... | |
 | United States. Tax Court - 1974 - 862 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 also...such money and the fair market value of such other property. ( 2 ) TREATMENT AS DIVIDEND.— If an exchange is described in paragraph ( 1 ) but has the... | |
 | 1971 - 544 pages
...property permitted by such provisions to be received without the recognition of gain, but also oí other property or money, then the gain, If any, to...such money and the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (c). Act of Sept. 22, 1959 (Pub. LIUT 86-846, 73 Stat.... | |
 | United States. Tax Court - 1970 - 1868 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 also...recipient shall be recognized, but In an amount not In excera of the mm of such money and the fair market value of such other property. conceivable basis... | |
 | United States. Tax Court - 1971 - 1470 pages
...to be received without the recognition of gain, but also of other property or monpy, then the sain, If any, to the recipient shall be recognized, but...such money and the fair market value of such other property. • ••••• • (d) BASIS. — If property was acquired on an exchange described... | |
 | United States. Tax Court - 1983 - 1248 pages
...would be within the provisions of subsection (a) * * * [or other nonrecognition provisions], 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, but also of other property or money, then... | |
 | United States. Tax Court - 1970 - 1228 pages
...exchange would be within the provisions of subsection (b) (1), (2), (8), or (5) of this section If It were not for the fact that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition of gain, but also of other property or money,... | |
 | 1973 - 288 pages
...exchange consists not only of property permitted by section 304 or 355 to be received without th» recognition of gain but also of other property or...such money and the fair market value of such other property. (2) Treatment as dividend. If an exchange Is described In paragraph (1) but has the effect... | |
 | 1973 - 310 pages
...the exchangeconsists not only of property permitted bysection 354 or 355 to be received without th» recognition of gain but also of other property or...amount not In excess of the sum of such money and thefair market value of such other property. (2) Treatment as dividend. If an exchange 16 described... | |
 | 1976 - 326 pages
...that the property received In exchange consists not only of property permitted by paragraph (1) to b« received without the recognition of gain, but also...any, to the recipient shall be recognized, but In «a amount not In excess of the sum of «ach money and the fair market value of such other property.... | |
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