 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 recognition of gain, but also of other property or money...  Internal Revenue Cumulative Bulletin - Página 301por United States. Internal Revenue Service - 1977Visualização integral - Acerca deste livro
 | United States. Internal Revenue Service - 1924 - 396 páginas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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 distribute it in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money rind the fair market value of such other property so received, which is not so distributed. (f) If... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...be tax-free except that the property received in exchange consists not only of property permitted to be received without the recognition of gain, but also...or money, then the gain, if any, to the recipient will be subject to tax, but in an amount not in 1 Revenue Act of 1926, Section 203 (6) (4). 1 Ibid.,... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...that the property received in exchange 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 gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...that the property received in exchange 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 gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | Mississippi - 1928 - 200 páginas
...fact the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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... | |
 | United States - 1928 - 1164 páginas
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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... | |
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