 ... 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
 | Almanacs, American - 1924 - 1040 pages
...without the recognition of gain, but also of other property or money, then the gain, if any. to th • recipient shall be recognized, but in an amount not...such other property. (2) If a distribution made in pursuant*» of a plan of reorganization is within the provisions of paragraph il) but has the effect... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 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 01 reorganization is within the provisions of paragraph ( 1 ) of this subsection but has the effect... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 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." Amend section 113 by adding thereto a subsection to be designated section 113 (c) and to... | |
 | Administrative law - 1939 - 1030 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...the fair market value of such other property. (2) 1f a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | United States - Law - 1964 - 1098 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. (c) Loss from exchanges not solely in kind. If an exchange would be within the provisions... | |
 | United States. Internal Revenue Service - Taxation - 1939 - 636 pages
...received without the recognition of gain or loss, 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, and the loss, if any, to the recipient shall not be recognized. (2) If an exchange is within... | |
 | United States. Tax Court - Law reports, digests, etc - 1943 - 1262 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 pursnance of a plan of reorganization Is within the provisions of paragraph (1) of this subsection... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...be received without the récognition of gain, but also of other property or money, then the win, if any, to the recipient shall be recognized, but in...such money and the fair market value of such other property. Sec. 112. (c) (2) If a distribution made in pursuance of a plan of reorganization is within... | |
 | United States. Tax Court - Law reports, digests, etc - 1947 - 1522 pages
...other property or money, then the gain, if any, to the recipient shall be recognised, but In an amount not In excess of the sum of such money and the fair...pursuance of a plan of reorganization Is within the pronilons of paragraph (1) of this subsection but has the effect of tbe distribution of a taxable dividend,... | |
| |
