| United States. Court of Claims - Claims - 1937 - 710 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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. Internal Revenue Service - Income tax - 1924 - 396 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...such money and the fair market value of such other property. ( 2 ) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
| United States - Law - 1928 - 1164 pages
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
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