 ... to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property.  Cases on Federal Taxation - 210. lappuseautors: Joseph Henry Beale, Roswell Foster Magill - 1926 - 719 lapasPilnskats - 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | John F. Sherwood - 1925 - 206 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...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...paragraph 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,... | |
 | Eric Louis Kohler - 1927 - 618 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...paragraph 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,... | |
 | Harrison B. Spaulding - 1927 - 336 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | 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...permitted by such paragraph to be received without * Article 1572 (c) of Regulations 69. the recognition of gain, but also of other property or money,... | |
 | United States - 1928 - 1164 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...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
| |
