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 - Página 313de United States. Tax Court - 1957Visualização completa - Sobre este livro
| United States. Court of Claims - 1937 - 710 páginas
...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...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 gain,... | |
| United States. Court of Claims - 1947 - 806 páginas
...• • (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 918 páginas
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (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 of gain,... | |
| John F. Sherwood - 1925 - 206 páginas
...exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision (b) if it were not for the fact that the property received in...consists not only of property permitted by such paragraph to be received without the recognition of gain or loss, but also of other property or money, then no... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (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 of gain,... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (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 of gain,... | |
| Nathan William MacChesney - 1927 - 960 páginas
...the exchange.* If, however, an exchange fails to come under the above provisions because of the fact that the property received in exchange consists not only of property permitted by such paragraph to be received without * Article 1572 (c) of Regulations 69. the recognition of gain, but also of other... | |
| Eric Louis Kohler - 1927 - 618 páginas
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (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 of gain,... | |
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