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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... "
The Code of Federal Regulations of the United States of America Having ... - Page 251
1939
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Cases Decided in the United States Court of Claims, Volume 84

United States. Court of Claims - Claims - 1937
...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...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
...property and money. — If an exchange would fall within the provisions of article 1572 hut for the fact that the property received in exchange consists not...recognition of gain, but also of other property or money, the gain. if any, to the recipient shall be recognized, but in an amount not in excess of the sum of...
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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
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...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...
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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
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...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...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 pages
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...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...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...exchange would be within the provisions of subsection (b)(l), (2), (3). or (5) of this section if it were not for the fact that the property received in...gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...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...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but for the fact that the property received in exchange consists not...recognition of gain, but also of other property or money, the gain, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of...
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Reports of the U.S. Board of Tax Appeals, Volume 15

United States. Board of Tax Appeals - Taxation - 1930
...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. 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
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance1 of a plan of reorganization is within the provisions of paragraph...
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