 If an 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...  Reports of the Tax Court of the United States - 203. lappuseautors: United States. Tax Court - 1950Pilnskats - Par šo grāmatu
 | United States. Court of Claims - 1937 - 710 lapas
...(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...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that... | |
 | United States. Court of Claims - 1947 - 806 lapas
...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, but also of other property or money, then— (1) If the corporation receiving snch other property or money distributes it in pursuance of... | |
 | Philippines - 1981 - 138 lapas
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...of such other property so received, which is 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, but also of other property or money, then no loss from the exchange shall be recognized.... | |
 | John F. Sherwood - 1925 - 206 lapas
...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, then no loss from the exchange shall be recognized.... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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, then no loss from the exchange shall be recognized.... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...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, then no loss from the exchange shall be recognized.... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...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, then no loss from the exchange shall be recognized.... | |
 | Nathan William MacChesney - 1927 - 960 lapas
...* Article 1572 (c) of Regulations 69. the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...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, then no loss from the exchange shall be recognized.... | |
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