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 Laws of Wisconsin - Página 436de Wisconsin - 1951Visualização completa - Sobre este livro
| Philippines - 1981 - 138 páginas
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...such paragraph to be received without the recognition of gain, but also of other property or money, the gain. if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
| John F. Sherwood - 1925 - 206 páginas
...property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient...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
...property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient...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
...property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient...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
...such paragraphs to be received without the recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
| Harrison B. Spaulding - 1927 - 336 páginas
...property permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient...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... | |
| 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... | |
| Nathan William MacChesney - 1927 - 960 páginas
...* 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, but in an amount not in excess of the sum of the money and the fair market value of the other property. No loss from such... | |
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