 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
 | 1958 - 1100 pages
...property permitted by section 354 or 355 to be received without the recognition of gain or losa, but also of other property or money, then no loss from the exchange or distribution shall be recognized. (d) Securities as other property. For purposes of this section... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1959 - 1064 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... | |
 | 1960 - 608 pages
...exchange or distribution consists not only of property permitted by section 354 or 355 to be re• eel ved without the recognition of gain or loss, but also...property or money, then no loss from the exchange or distribution shall be recognized. <d) Securities as other property. For purposes of this section... | |
 | 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 - 1966 - 832 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 stock or securities permitted by paragraph (1) to be received without the recognition of gain,... | |
 | 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... | |
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