 | United States. Internal Revenue Service - 1924 - 396 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | 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, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | 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, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | 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, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | 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, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | 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, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...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, but...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...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, but...such money and the fair market value of such other property. ( 2 ) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States - 1928 - 1164 lapas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Mississippi - 1928 - 200 lapas
...fact the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
| |
... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or money, then the gain, if... 
