 If an exchange would be within the provisions of 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 permitted by such paragraph to be received without...  Reports of the Tax Court of the United States - Page 489by United States. Tax Court - 1947Full view - About this book
 | United States. Court of Claims - Claims - 1937 - 710 pages
...only of property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any,...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... | |
 | 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 paragraph to be received without the recognition of gain, but also of other property or money, the gain. if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange would be within the provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. SEC. 203. (f) If an exchange would be within the... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (f) If an exchange would be within the provisions... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...such paragraphs to be received without the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. —... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...not distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...such money and the fair market value of such other property so received, which is not so distributed. (/) If an exchange would be within the provisions... | |
 | Nathan William MacChesney - Real estate business - 1927 - 960 pages
...* Article 1572 (c) of Regulations 69. the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
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