 | 1941 - 1688 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,... | |
 | 1940 - 1806 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section If it uch last day would be equal to 100 percent and in...to return their distributive shares in the entire gain, but also of other property or money, then the gain. If any, to the recipient shall be recognized,... | |
 | 1939 - 1030 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 - 1953 - 1744 pages
...subsection (b) (1), (2), (3), or (5), or within the provisions of subsection (I) , of this section if it d by a life insurance company. Such amortization and...be determined ( 1 ) in accordance with the method r or by subsection (i) to be received without the recognition of gain, but also of other 'So In original.... | |
 | United States - 1964 - 1098 pages
...provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(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 the recognition of gain or loss, but also of other property or money,... | |
 | United States - 1965 - 1110 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...exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Internal Revenue Service - 1939 - 636 pages
...fact that property received in exchange consists not only 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 in an amount not in excess of the... | |
 | United States. Tax Court - 1943 - 1262 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 pursuant to a plan of reorganization... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...subsection (b) (1), (2), (3), or (5), or within the provisions of subsection (1), of this section if it were not for the fact that the property received in...consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 1472 pages
...EXCHANGES NOT SOLELY IN KIND. If an exchange would lie within the provisions of paragraph (1) if it were not for the fact that the property received in...exchange consists not only of property permitted by such subsection to be received without the recognition of income or gain, hut also of other property or... | |
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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... 
