 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...  Comparison of the Revenue Acts of 1936 and 1938 - Página 83por United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 páginasVisualização integral - Acerca deste livro
 | United States. Court of Claims - 1937 - 710 páginas
...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...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
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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...such money and the fair market value of such other property so received, which is not so distributed. SEC. 203. (f) If an exchange would be within the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | John F. Sherwood - 1925 - 206 páginas
...a gain from the exchange of property. change consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
 | United States - 1928 - 268 páginas
...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, but also of other property or money, then — (1) If the corporation receiving such other property or money distributes it in pursuance... | |
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