 | United States. Board of Tax Appeals - 1934 - 1512 páginas
...exchange, but (2) If the corporation receiving such other property or money docs not distribute It to pursuance of the plan of reorganization, the gain,...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 páginas
...be recognized from the exchange, but (2) If the corporation receiving such other property or mone>7 does not distribute it in pursuance of the plan of...such money and the fair market Value of such other properly so received, which is not so distributed. (e) loss from exchanges not solely in kind. —... | |
 | United States. Internal Revenue Service - 1936 - 604 páginas
...the provisions of subsection (b) (4) of this section if it were not for the fact that the proi,erty received in exchange consists not only of stock or...excess of the sum of such money and the fair market valne of such other property so received, which is not so distributed. (e) loss from exchanges not... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...CORPORATION. — If an exchange would be within the provisions of subsection (b) (4) of this section if it were not for the fact that the property received in...any, to the corporation shall be recognized, but in any amount not in excess of the sum of such money and the fair market value of such other property... | |
 | United States - 1939 - 780 páginas
...recognition of gain or loss, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property, and the loss, if any, to the recipient shall not be recognized. after February 28, 1913.... | |
 | United States. Supreme Court - 1938 - 826 páginas
...its property, but also receives "other property or money" in carrying out a "plan of reorganisation," "(1) If the corporation receiving such other property...gain, if any, to the corporation shall be recognized [taxed] . . ." In this case, there was a merger or "reorganization" of the .Borden Company and the... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 páginas
...without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property." Amend section 113 by adding thereto a subsection to be designated section 113 (c) and to... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan 01 reorganization is within the provisions... | |
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... (2) If the corporation receiving such other property or money does 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... 
