 If an exchange would be within the provisions of subsections (b) (1), (2), (3), or (4) of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without...  Reports of the U.S. Board of Tax Appeals - Page 578by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Court of Claims - Claims - 1937 - 710 pages
...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...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that... | |
 | United States. Court of Claims - Law reports, digests, etc - 1947 - 806 pages
...fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain, but also of other property or money, then— (1) If the corporation receiving snch other property or money distributes it in pursuance of... | |
 | Philippines - Law - 1981 - 138 pages
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...such money and the fair market value of such other property so received, which is not so distributed. received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...of paragraph (1), (2). (3). or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...of paragraph (1), (2), (3)1 or (4) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
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