 | United States. Board of Tax Appeals - Taxation - 1939 - 1702 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...excess of the sum of such money and the fair market valne of such other property. « SEC. 112. RECOGNITION OF GAIN OR LOSS. Brothers determinable in that... | |
 | United States - Law - 1965 - 1110 pages
...that the property received in exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions... | |
 | United States - Law - 1964 - 1098 pages
...the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions... | |
 | United States - Law - 1953 - 1744 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 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...the fair market value of such other property. Sec. 112. (c) (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...amount not in excess of the sum of such money and the fan. market value of such other property, and the loss, if any, to the recipient shall not be recognized.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 428 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) 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... | |
 | Wisconsin - Bills, Private - 1955 - 850 pages
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of... | |
| |
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 the... 
