| United States. Court of Claims - 1937 - 710 lapas
...stock or securities in such corporation or in another corporation a party to the reorganization. ***** (c) Gain from, exchanges not solely in kind. — (1)...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... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...consists 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,... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| John F. Sherwood - 1925 - 206 lapas
...exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| Eric Louis Kohler - 1927 - 618 lapas
...exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| Harrison B. Spaulding - 1927 - 336 lapas
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. — (1)...exchange would be within the provisions of subsection (b)(l), (2), (3). or (5) of this section if it were not for the fact that the property received in... | |
| United States - 1928 - 268 lapas
...received by each is substantially in proportion to his interest in the property prior to the exchange. (c) Gain from exchanges not solely in kind. — (1)...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... | |
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