 If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition...  Reports of the Tax Court of the United States - 451. lappuseautors: United States. Tax Court - 1947Pilnskats - Par šo grāmatu
 | United States. Internal Revenue Service - 1972 - 624 lapas
...Code provides, in part, that if section 354 of the Code would apply to an exchange but for the fact section 354 of the Code to be received without the recognition of gain but also of other property or... | |
 | United States. Tax Court - 1983 - 1248 lapas
...would be within the provisions of subsection (a) * * * [or other nonrecognition provisions], if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | United States. Tax Court - 1970 - 1228 lapas
...exchange would be within the provisions of subsection (b) (1), (2), (8), or (5) of this section If It were not for the fact that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Tax Court - 1974 - 862 lapas
...that the property received in the exchange consists not only of property permitted by that section to be received without the recognition of gain but also of "other property or money" (often referred to as boot), section 356 5 must be examined. Sec. 354(a)(3). Section 356(a)(l) provides... | |
 | United States. Tax Court - 1971 - 1470 lapas
...If an exchange would be within the provisions of subsection (a), * * * If It were not for the fnct that the property received In exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or monpy, then... | |
 | 1973 - 310 lapas
...that the property received in exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also of other property or money, then the gaip, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | Commission on the Bankruptcy Laws of the United States - 1973 - 746 lapas
...circumstances if "the property received in exchange consists not only of property permitted by paragraph fl) to be received without the recognition of gain, but also of other property or money" (emphasis added). There is no provision, however, for nonrecognition of gain or loss (and hence none... | |
 | 1974 - 308 lapas
...property received in exchange consists not only of stock or securities permitted by paragraph (1) to b« received without the recognition of gain, but also of other property or money, then — (A) If the corporation receiving sueh other property or money distributes it In pursuance... | |
 | 1967 - 528 lapas
...would be within the provisions of subsection (a), of section 1035 (a), or of section 1036 (a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | 1972 - 580 lapas
...provisions of subsection (a) , of section 1086 (a) , of section 1036 (a) , or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to b* received without the recognition of gain, but also of other property or money, then... | |
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