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" ... 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, then the gain, if any, to the recipient... "
United States Code - Page 3348
by United States - 1953
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - Claims - 1937
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...be received without the recognition of gain, but also of other property or money, then, the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (i) [of subdivision (d), quoted above] but has the effect of the distribution of a taxable dividend,...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - Taxation - 1930
...to be received without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...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)...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...such other property. (2) If a distribution made in pursuance1 of a plan of reorganization is within the provisions of paragraph (1) of this subsection...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) of (his subsection but has the effect of the distribution of a taxable dividend, then there shall be taxed...
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