 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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)... | |
 | 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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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... 
