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" ... to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized. "
Code of Federal Regulations: Containing a Codification of Documents of ... - 181. lappuse
1970
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...not so distributed. received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...no loss from the exchange shall be recognized. SEC. 203. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or o'a behalf of a corporation a...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft...
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Laws of the State of Mississippi, 1-122. daļas

Mississippi - 1928 - 200 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (g) As used in this section. STATE OF MISSISSIPPI 55 number of shares of all other classes of stock...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...consists not only of property permitted by such paragraph. property permitted by such paragraph to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft...
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