 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 the...  United States Statutes at Large - Página 100de United States - 1939Visualização completa - Sobre este livro
 | United States. Court of Claims - 1937 - 710 páginas
...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 gain, if...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | John F. Sherwood - 1925 - 206 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...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 gain, if...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...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...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...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...such money and the fair market value of such other property. ( 2 ) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Mississippi - 1928 - 200 páginas
...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 gain, if...such money and the fair market value of such other property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
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