 | United States. Court of Claims - 1937 - 710 halaman
...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 order to sustain the plaintiff's contention it is essential for the court to hold that... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...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. received in exchange consists not only of property... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...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... | |
 | John F. Sherwood - 1925 - 206 halaman
...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. (f) If an exchange would be within the provisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...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. (f) If an exchange would be within the provisions... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...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...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | Harrison B. Spaulding - 1927 - 336 halaman
...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. (/) If an exchange would be within the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 halaman
...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. (e) Loss from exchanges not solely in kind. —... | |
 | Eric Louis Kohler - 1927 - 618 halaman
...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. (/) If an exchange would be within the provisions... | |
 | Mississippi - 1928 - 200 halaman
...fact 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. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
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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... 
