 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 - 1928 - 268 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 and the fair market valueof such other property so received, which is not so distributed. (f) If an exchange would be within*... | |
 | Robert Hiester Montgomery - 1927 - 1510 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. (a) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Robert Hiester Montgomery - 1927 - 1510 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. The section referred to, 203 (0-3), will be found... | |
 | United States. Board of Tax Appeals - 1930 - 1618 páginas
...received in exchange consists not only of property permitted by such paragraph to be received without recognition of gain, but also of other property or...such money and the fair market value of such other property. From a careful study of the above section in connection with paragraphs (1), (2) and (4)... | |
 | United States. Internal Revenue Service - 1931 - 502 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 pursuance1 of a plan of reorganization is within the provisions... | |
 | United States. Board of Tax Appeals - 1931 - 1490 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. In the instant case the stipulation indicates a taxable gain and includes all the data necessary... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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... | |
 | United States. Board of Tax Appeals - 1933 - 1616 páginas
...that the property received in exchange consists not only of property permitted by such pararaph to be received without the recognition of gain, but also...of the sum of such money and the fair market value '>f such other property. 27 BTA (2) If a distribution made in pursuance of a plan of reorganization... | |
 | United States. Board of Tax Appeals - 1934 - 1512 páginas
...not distribute It to pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess...the sum of such money and the fair market value of trach other property so received, which is not so distributed. «••••«« (h) As used in tills... | |
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