 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...  United States Statutes at Large - Page 100by United States - 1939Full view - About this book
 | United States. Court of Claims - Claims - 1937 - 710 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. 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
...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... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 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... | |
 | John F. Sherwood - Income tax - 1925 - 206 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 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. 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... | |
 | Mississippi - Law - 1928 - 200 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. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
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