 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
 | 1924 - 1040 pages
...If an exchange would be wi thin the provisions of paragraph (1), (2) or (4) of subdivision (b) ii it were not for the fact that the property received in exchange consists not only of property permit teil by such paragraph to be received without the recognition of gain, but also of other property... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), (5), or (7) of this section if it were not for the fact that the property received in...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, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...whichever is the greater. 211 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. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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,... | |
 | 1939 - 1030 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,... | |
 | 1940 - 1806 pages
...corporation. — If an exchange would be within the provisions of subsection (b) (4) of this section If It uch as specific purchases or sales by the taxpayer or others in reasonabl only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | United States - 1957 - 750 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 exchange consists not only of stock or securities permitted by paragraph ( 1 ) to be received without the recognition of... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1170 pages
...the property received in the exchange *'(i) consists not only of property permitted by section 354 to be received without the recognition of gain or loss, but also of other property or money, or " (ii ) consists entirely of other property or money, then no gain or loss shall be recognized to... | |
 | United States. Congress. House. Committee on Ways and Means - 1958 - 1176 pages
...subsection (a) would apply to an exchange made pursuant to a plan of reorganization but for the fact that the property received in exchange consists not only of property permitted by subsection (a) to be received without the recognition of gain or loss, but also of other property or... | |
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