 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
 | 1924 - 1040 páginas
...not for the fact that the property received in exchange consists not only of property permit teil by enta@q th • recipient shall be recognized, but in an amount not in excess of the sum of such money and the... | |
 | United States - 1939 - 780 páginas
...not for the fact tnat the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition...gain, but also of other property or money, then the gauij if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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. Senate. Committee on Finance - 1938 - 768 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." Amend section 113 by adding thereto a subsection to be designated section 113 (c) and to... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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. Board of Tax Appeals - 1939 - 1702 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...excess of the sum of such money and the fair market valne of such other property. « SEC. 112. RECOGNITION OF GAIN OR LOSS. Brothers determinable in that... | |
 | United States. Tax Court - 1961 - 1340 páginas
...not only of property permitted by such provisions to be received without the recognition of Bain, but also of other property or money, then the gain. If any, to the recipient shall be recognized, bat In an amount not In excess of the sum of such money and the fair market Taint of inch other property.... | |
 | United States. Internal Revenue Service - 1962 - 976 páginas
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property." Centering upon this section, and upon the Seventh Circuit's interpretation of It in tie... | |
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