 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. Tax Court - 1970 - 1868 páginas
...property received In the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...recipient shall be recognized, but In an amount not In excera of the mm of such money and the fair market value of such other property. conceivable basis... | |
 | United States. Tax Court - 1971 - 1470 páginas
...to be received without the recognition of gain, but also of other property or monpy, then the sain, If any, to the recipient shall be recognized, but...such money and the fair market value of such other property. • ••••• • (d) BASIS. — If property was acquired on an exchange described... | |
 | 1973 - 288 páginas
...exchange consists not only of property permitted by section 304 or 355 to be received without th» recognition of gain but also of other property or...such money and the fair market value of such other property. (2) Treatment as dividend. If an exchange Is described In paragraph (1) but has the effect... | |
 | 1973 - 310 páginas
...that the property received in exchange consists not only of property permitted by such subsection to be received without the recognition of gain, but also of other property or money, then the gaip, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | 1967 - 528 páginas
...provisions of subsection (a), of section 1035 (a), or of section 1036 (a), if it were not for the fact that the property received in exchange consists not...such money and the fair market value of such other property. § 1.1031 (b)-l Receipt of other property or money in tax-free exchange. (a) If the taxpayer... | |
 | 1972 - 580 páginas
...the property received in exchange consists not only of property permitted by such provisions to b* received without the recognition of gain, but also...such money and the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (cK Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat.... | |
 | 1968 - 268 páginas
...property received in the exchange consists not only of property permitted by section 364 or 355 to be received without the recognition of gain but also...amount not in excess of the sum of such money and the lair market value of such other property. (2) Treatment as dividend. If an exchange is described in... | |
 | 1976 - 326 páginas
...that the property received In exchange consists not only of property permitted by paragraph (1) to b« received without the recognition of gain, but also...any, to the recipient shall be recognized, but In «a amount not In excess of the sum of «ach money and the fair market value of such other property.... | |
 | Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 354 páginas
...subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in exchange consists not...such money and the fair market value of such other property. [Sec. 1031(c)l (c) Losses from exchanges not solely in kind.— If an exchange would be within... | |
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