 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...not 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...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, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...not 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...such money and the fair market value of such other property. NOTE. — Section 110 (b) of the Kevenue Act of 1935, approved August 30, 1935, amended the... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain; if...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 - Session laws - 1939 - 780 pages
...to be received without the recognition of gain, but also of other property or money, then the gauij 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. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...consists not only of property permitted by such paragraph to be received without recognition of gain, but also of other property or money, then the gain, if...such money and the fair market value of such other property." Amend section 113 by adding thereto a subsection to be designated section 113 (c) and to... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...not only of property permitted bj such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan 01 reorganization is within the provisions... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...consists not property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if...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. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Law reports, digests, etc - 1938 - 916 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." 609 Opinion of the Court. result that liability... | |
 | Administrative law - 1941 - 1688 pages
...not 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...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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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... 
