 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...  Internal Revenue Cumulative Bulletin - 183. lappuseautors: United States. Internal Revenue Service - 1972Pilnskats - Par šo grāmatu
 | 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
 | 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
 | 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
 | 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
 | 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
 | 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,...of the money and the fair market value of the other property. No loss from such an exchange will be recognized, however. (See section 203 (f) Revenue Act... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...be tax-free except that the property received in exchange consists not only of property permitted to be received without the recognition of gain, but also...or money, then the gain, if any, to the recipient will be subject to tax, but in an amount not in 1 Revenue Act of 1926, Section 203 (6) (4). 1 Ibid.,... | |
 | Eric Louis Kohler - 1927 - 618 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 of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 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 of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | United States - 1928 - 268 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...recipient shall be recognized, but in an amount not in excess of the sum of such money and the fair market value of such other property. (2) If a distribution... | |
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