 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 United States Tax Court - Page 447by United States. Tax Court - 1970Full view - About this book
 | United States. Court of Claims - Claims - 1937 - 710 pages
...not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition...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
...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 of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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 of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...a gain from the exchange of property. change consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...extent of the excess. Act of 1917. Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. paragraph to be received without the recognition of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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 of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...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 of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...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 of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
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