 | 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...exchange 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... | |
 | 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...exchange 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... | |
 | 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...exchange 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,... | |
 | 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...exchange 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,... | |
 | 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...exchange 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,... | |
 | 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...exchange 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,... | |
 | 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...exchange 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,... | |
 | 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...exchange 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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...exchange would be within the provisions of subsection (b)(l) to (5), inclusive, of this section if it were not for the fact 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, but also of other property or money,... | |
 | United States - 1928 - 1164 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...exchange 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,... | |
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If an exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without... 
