 If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition...  Reports of the Tax Court of the United States - 451. lappuseautors: United States. Tax Court - 1947Pilnskats - Par šo grāmatu
 | United States. Court of Claims - 1937 - 710 lapas
...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...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,... | |
 | United States. Court of Claims - 1947 - 806 lapas
...• • (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 lapas
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | Nathan William MacChesney - 1927 - 960 lapas
...the exchange.* If, however, an exchange fails to come under the above provisions because of the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without * Article 1572 (c) of Regulations 69. the recognition of gain, but also of other... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...corporation. — If an exchange would be within the provisions of subsection (b)(4) of this section if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
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