 | Mississippi - 1928 - 200 pages
...provisions of paragraph (1), (2), or (4) of sub-division (b) if it were not for the fact the property received in exchange consists not only of property...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | United States - 1928 - 268 pages
...within* the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it werenot for the fact that the property received in exchange consists not only of property permitted by such paragraph. property permitted by such paragraph to be received without the recognition of gain or loss, but also... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...If an exchange would be within the provisions of paragraph (i) .... or (4) of subdivision (b) if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. The clauses of the law referred to [section 203 (bi) and (0-4)] are quoted on pages 404, 407, and 408.... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...(i) If an exchange would be within the provisions of paragraph .... (2) ... of subdivision (b), if it were not for the fact that the property received in...paragraph to be received without the recognition of gain, but also of other property or money, then, the gain, if any, to the recipient shall be recognized,... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but for the fact that the property received in exchange consists not...paragraph to be received without the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized,... | |
 | United States. Board of Tax Appeals - 1930 - 1618 pages
...provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the properly received in exchange consists not only of property...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... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | United States. Board of Tax Appeals - 1933 - 1616 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...exchange consists not only of property permitted by such pararaph to be received without the recognition of gain, but also of other property or money, then... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...only with exchanges which would be within the provisions of subsection (b) (1), (2), (3), or (5) if it were not for the fact that the property received in exchange consists not only of property permitted to be received without the recognition of gain, but also of other property or money. The petitioner... | |
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In exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the... 
