 | 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...(2) Transfers covered. The transfers referred to in subparagraph (1) of this paragraph are transfers of property in which the basis of the property in... | |
 | 1974 - 876 lapas
...section 1250) which shall be recognized as ordinary income under section 1250(a). Section 1250(d) (3) does not apply to a disposition of property to an...chapter 1 of the Code. (2) Transfers covered. The transferí described in this subparagraph are transfers of property in which the basis of the property... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 1997 - 886 lapas
...income under section 125(Xa). Section 1250(d)(3) does not apply to a disposition of property to ал organization (other than a cooperative described in...of the Code. (2) Transfers covered. The transfers described in this subparagraph are transfers of property In which the basis of the property in the... | |
 | 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... | |
 | 1998 - 620 lapas
...as ordinary income under section 617(d). Section 617(d)(3) does not apply to a disposition of mining property to an organization (other than a cooperative...which is exempt from the tax imposed by chapter 1 of the Code. (ii) The transfers referred to in subdivision (i) of this subparagraph are transfers of mining... | |
| |
This paragraph shall not apply to a disposition to an organization (other than a cooperative described in section 521) which is exempt from the tax imposed by this chapter. 
