 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1962 - 934 pages
...subsection (b)(l), (2), (3), or (5), or within the provisions of subsection (l), 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 (l) to be received without the recognition of gain, but also of other property or... | |
 | United States. Internal Revenue Service - 1962 - 976 pages
...(3), or (5), or within the provisions of subsection (1), of this section if it were nut for the fact that the property 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 of other property or... | |
 | 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...then no loss from the exchange shall be recognized. (b) Basis. If the property of a railroad corporation (as defined in section 77(m) of the Bankruptcy... | |
 | United States. Tax Court - 1963 - 1156 pages
...for the fact that the property received In exchange consists not only of property permitted by snch paragraph to be received without the recognition of...then no loss from the exchange shall be recognized. an exchange of "like" properties. Cf. sec. 29.112(b) (1)-1, Regs. Ill; Century Electric Go., 15 TC... | |
 | 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...then no loss from the exchange shall be recognized. "(b) BASIS. — If the property of a railroad corporation (as defined in section 77 (m) of the Bankruptcy... | |
 | 1967 - 520 pages
...consists not only of property permitted by such provisions to be received without the recognition oí gain or loss, but also of other property or money,...then no loss from the exchange shall be recognized. § 1.1031 (<•)-! Non recognition of loss. Section 103 He) provides that a loss shall not be recognized... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (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 recognition of gain, but also of other property or money, then the... | |
 | United States. Internal Revenue Service - 1976 - 720 pages
...Code provides, in part, that if an exchange would be within the provisions of section 1031 (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,... | |
| |
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... 
