 If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition...  Reports of the Tax Court of the United States - Page 9by United States. Tax Court - 1963Full view - About this book
 | Harrison B. Spaulding - 1927 - 336 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...corporation. — If an exchange would be within the provisions of subsection (b)(4) of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | Mississippi - 1928 - 200 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | United States - 1928 - 268 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | United States - 1928 - 1164 pages
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | 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,... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...Section 203 (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | 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
...property and money. — If an exchange would fall within the provisions of article 572 but for the fact that the property received in exchange consists not only of property permitted by that article to be received without the recognition of gain, but also of other property or money, the... | |
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