 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
 | 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. Bureau of Internal Revenue - 1933 - 452 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,... | |
 | 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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. ART. 112(e)-1. Nonrecognition of loss. — The Act provides that in no event shall a loss be recognized... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the 218 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, then the gain, if any, to the recipient shall be recognized,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 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,... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section it it were not for the fact that the property received in...then no loss from the exchange shall be recognized. The position of the respondent is stated in his deficiency notice to Xudelman as follows: It appears... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain; if... | |
 | United States - 1939 - 780 pages
...subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact tnat 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 gauij if any, to the recipient shall be recognized,... | |
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