 ... 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 3348by United States - 1953Full view - About this book
 | Mississippi - Law - 1928 - 200 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 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 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 (i) [of subdivision (d), quoted above] but has the effect of the distribution of a taxable dividend,... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 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 money and the fair market value of such other property." .... (f) If an exchange would be within the provisions of paragraph (i) .... or (4) of subdivision... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1618 pages
...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)... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 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 distributiou of a taxable dividend, then there shall be taxed as a dividend... | |
 | United States. Board of Tax Appeals - Taxation - 1936 - 1468 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...(2) If a distribution made in pursuance of a plan of reorganisation Is within the provisions of paragraph (1) of this subsection but has the effect of the... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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 money and the fair market value of such other property. NOTE. — Section 110 (b) of the Kevenue Act of 1935, approved August 30, 1935, amended the... | |
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