 | United States - Law - 1964 - 1098 pages
...any) paid to the United States as a part of the exchange. (2) Exchanges of transferable obligations issued at not less than par. In any case in which...received from the Government in the exchange shall be considered for purposes of applying section 1232 to be the same as the issue price of the obligation... | |
 | Administrative law - 1970 - 868 pages
...any) paid to the United States as a part of the exchange. (2) Exchanges of transferable obligations issued at not less than par. In any case in which...received from the Government In the exchange shall be considered for purposes of applying section 1232 to be the same as the Issue price of the obligation... | |
 | Administrative law - 1982 - 972 pages
...the United States in an exchange upon which gain or loss is not recognized because of section 1037 (a) (or so much of section 1031 (b) or (c) as relates to section 1037(a)), the taxpayer shall keep sufficient records to determine the issue price of such obligation... | |
 | Administrative law - 1973 - 488 pages
...States in an exchange upon which gain or loss is not recognized because of section 1037 (a) of the Code (or so much of section 1031 (b) or (c) as relates to section 1037 (a)), the taxpayer shall keep sufficient records to determine the issue price of such... | |
 | Administrative law - 2000 - 856 pages
...redemption of any obligation received from the United States in an exchange to which section 1037(a) (or so much of section 1031 (b) or (c) as relates to section 1037(a)) applies shall be treated in the manner provided by section 1232 if the facts and circumstances... | |
 | United States. Dept. of the Treasury - Finance, Public - 1961 - 790 pages
...a part of the exchange. "(2) EVCHANGES OF TRANSFERABLE OBLIGATIONS ISSUED AT NOT LESS THAN PAH. — In any case in which subsection (a) (or so much of...received from the Government in the exchange shall be considered for purposes of applying section 1232 to be the same as the issue price of the obligation... | |
 | Administrative law - 1969 - 958 pages
...exchange is disposed of, or redeemed, in a transaction other than an exchange described in section 1037 (a) (or so much of section 1031 (b) or (c) as relates tc section 1037 (a)) or reaches final maturity, whichever is earlier, to the extent gain or loss is... | |
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Issue price of the obligation received from the Government In the exchange shall be considered for purposes of applying section 1232 to be the same as the Issue price of the obligation surrendered to the Government in the exchange, Increased by the amount... 
