 | Wisconsin - 1955 - 890 lapas
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of... | |
 | Wisconsin - 1955 - 850 lapas
...property received in the exchange consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (b) Treatment as dividend. If an exchange is described in par. (a) but has the effect of... | |
 | United States. Internal Revenue Service - 1956 - 1348 lapas
...the property received in the exchange consists not only of property permitted by section 354 * * * to be received without the recognition of gain but also...such money and the fair market value of such other property. (2) TREATMENT AS DIVIDENO. — If an exchange is described in paragraph (1) but has the effect... | |
 | United States. Tax Court - 1957 - 1440 lapas
...(3), or (5), or within the provisions of subsection (1), of this section If It were not for the 'act that the property received In exchange consists not...money, then the gain, If any, to the recipient shall be fwocnlzed, but In an amount not In excess of the sum of such money and the fair market value of such... | |
 | United States. Tax Court - 1958 - 1388 lapas
...property permitted by such parasraph • • • to be received without the recognition of Bain, but also of other property or money, then the gain, If...amount not In excess of the sum of such money and tie fnlr market value of such other property. case the facts wero similar in some respects to those... | |
 | United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 lapas
...the fact that the property received in exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain,...such money and the fair market value of such other property. (c) Loss FROM EXCHANGES NOT SOLELY IN KIND. — If an exchange would be within the provisions... | |
 | United States. Court of Claims, Audrey Bernhardt - 1961 - 930 lapas
...the property received in the exchange consists not only of property permitted by section 354 * * * to be received without the recognition of gain but also...such money and the fair market value of such other property. "(2) Treatment as dividend. "If an exchange is described in paragraph (1) but hat the effect... | |
 | United States. Internal Revenue Service - 1962 - 976 lapas
...(3), or (5), or within the provisions of subsection (1), of this section if it were nut for the fact that the property received in exchange consists not...such money and the fair market value of such other property." Centering upon this section, and upon the Seventh Circuit's interpretation of It in tie... | |
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... if it were not for the fact that the property received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also of other property or money, then the gain, if... 
