 | United States - 1964 - 1098 lapas
...property (determined without regard to this section) . This paragraph shall not apply to a disposition to an organization (other than a cooperative described...section 521) which is exempt from the tax imposed by this chapter. (4) Like kind exchanges; involuntary conversions, etc. If property is disposed of and... | |
 | United States - 1988 - 1290 lapas
...subparagraph (B), paragraph (1) and subsection (a) shall not apply where the 80-percent distributee is an organization (other than a cooperative described...section 521) which is exempt from the tax imposed by this chapter. (B) Exception where property will be used in unrelated business (i) In general Subparagraph... | |
 | 1994 - 694 lapas
...1245 property in the hands of the transferee, see paragraph (c)(2) of §1.1245-2. Section 1245(b)(3) does not apply to a disposition of property to an...of the Code. (2) Transfers covered. The transfers referred to in subparagraph (1) of this paragraph are transfers of property in which the basis of the... | |
 | 1974 - 876 lapas
...property as the amount realized from the disposition of the section 1250 property bears to the total amount realized. The preceding sentence shall be applied...as ordinary income under section 1250(a). Section 1250(d) (3) does not apply to a disposition of property to an organization (other than a cooperative... | |
 | 1966 - 892 lapas
...property as the amount realtaid from the disposition of the section 1250 property bears to the total amount realized. The preceding sentence shall be applied...as ordinary Income under section 1250(a). Section 1250(d) (3) does not apply to a dIspOsition of property to an organization (other than a cooperative... | |
 | 1998 - 832 lapas
...property as the amount realized from the disposition of the section 1250 property bears to the total amount realized. The preceding sentence shall be applied...shall be recognized as ordinary income under section 125ÜUO. Section 1250(d)(3) does not apply to a disposition of property to an organization (other than... | |
 | 1989 - 604 lapas
...1245 property in the hands of the transferee, see paragraph (c)(2) of § 1.1245-2. Section 1245(b)(3) does not apply to a disposition of property to an...which is exempt from the tax imposed by Chapter 1 of the Code. Internal Revenu« Service, Treasury (2) Transfers covered. The transfers referred to in subparagraph... | |
 | 1990 - 922 lapas
...1245 property in the hands of the transferee, see paragraph (c)(2) of § 1.1245-2. Section 1245(b)(3) does not apply to a disposition of property to an...which is exempt from the tax imposed by Chapter 1 of the Code. Internal Revenue Service, Treasury to section 1244 stock. The basis of such 5 shares is determined... | |
 | 2001 - 816 lapas
...eligible to be recognized as ordinary income under section 1255(a)(l). The provisions of this paragraph do not apply to a disposition of property to an organization...521) which is exempt from the tax imposed by Chapter I of the Code. (2) Transfers covered. The transfers referred to in paragraph (c)(l) of this section... | |
 | 1977 - 1370 lapas
...eligible to be recognized as ordinary income under section 1255(a)(1). The provisions of this paragraph do not apply to a disposition of property to an organization...521) which is exempt from the tax imposed by Chapter I of the Code. (2) Transfers covered. The transfers referred to in paragraph (c)(1) of this section... | |
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Section 1250(d)(3) does not apply to a disposition of property to an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by chapter 1 of the Code. 
