 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
 | 1971 - 544 pages
...that property received in exchange consists not only of property permitted by such subsection tobe 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. Tax Court - 1971 - 1470 pages
...If an exchange would be within the provisions of subsection (a), * * * If It were not for the fnct 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 monpy, then... | |
 | 1974 - 666 pages
...that the property received in exchange consists not only rf property permitted by such provisions to be received without the recognition of gain or loss, but also of other property or money then no in*, from ^ exchange shall be [Sec. 1031 (c) as amended by sec. 201 (d), ACT ' 1959 (PUb' LaW 86-348'... | |
 | 1974 - 308 pages
...permitted by subsection (a) (1) or (b) (1) to be received without the recognition of gain or loss, but aleo of other property or money, then no loss from the exchange shall be recognized. (d) Attumption of liabuitiet. In the case of a transaction involving an assumption of a liability or... | |
 | 1976 - 326 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...loss, but also of other property or money, then no losa from the exchange shall be recognized. (b) Basis. If the property of a railroad corporation (as... | |
 | 1967 - 528 pages
...would be within the provisions of subsection (a), of section 1035 (a), or of section 1036 (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, but also of other property or money, then... | |
 | 1972 - 580 pages
...provisions of subsection (a) , of section 1086 (a) , of section 1036 (a) , or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to b* received without the recognition of gain, but also of other property or money, then... | |
 | United States. Congress. House. Committee on Ways and Means - 1976 - 40 pages
...Association. "(2) EXCHANGES NOT SOLELY IN KIND. — If paragraph (1) would apply to an exchange if it were not for the fact that the property received in...exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain or loss, but also of other property or... | |
 | 1968 - 268 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,... | |
 | Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 354 pages
...provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(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, but also of other property or money, then... | |
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