 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. Internal Revenue Service - 1973 - 824 pages
...in part, that if an exchange would be within the provisions of section 1031 (a) of the Code, 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,... | |
 | 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,... | |
 | 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 - 1977 - 632 pages
...states that if an exchange would be within the provisions of subsection (a) if it were not tor 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, but also of other property or money, then... | |
 | United States. Internal Revenue Service - 1972 - 624 pages
...Code provides, in part, that if section 354 of the Code would apply to an exchange but for the fact section 354 of the Code to be received without the recognition of gain but also of other property or... | |
 | United States. Tax Court - 1975 - 1220 pages
...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,...of other property or money, then no loss from the able. In the same breath, respondent would allow the claimed loss as a "cost" of acquiring the leasehold... | |
 | United States. Tax Court - 1983 - 1248 pages
...would be within the provisions of subsection (a) * * * [or other nonrecognition provisions], 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, but also of other property or money, then... | |
 | United States. Tax Court - 1970 - 1228 pages
...exchange would be within the provisions of subsection (b) (1), (2), (8), or (5) of this section If It were not for the fact that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition of gain, but also of other property or money,... | |
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