 If an exchange would be within the provisions of subsections (b) (1), (2), (3), or (4) 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...  Reports of the U.S. Board of Tax Appeals - Page 578by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Court of Claims - Claims - 1937 - 710 pages
...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...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. Court of Claims - Law reports, digests, etc - 1947 - 806 pages
...fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain, but also of other property or money, then— (1) If the corporation receiving snch other property or money distributes it in pursuance of... | |
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