 | United States - Law - 1928 - 1164 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... | |
 | Mississippi - Law - 1928 - 200 pages
...provisions of paragraph (1), (2), or (4) of sub-division (b) if it were not for the fact the property received in exchange consists not only of property...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 - 1510 pages
...(i) If an exchange would be within the provisions of paragraph .... (2) ... of subdivision (b), if it were not for the fact that the property received in...such money and the fair market value of such other property. amount of the gain recognized under paragraph (i) as is not in excess of his ratable share... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...[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 - 1618 pages
...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 - 502 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... | |
 | United States. Board of Tax Appeals - Taxation - 1931 - 1490 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...such money and the fair market value of such other property. In the instant case the stipulation indicates a taxable gain and includes all the data necessary... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...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...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. Board of Tax Appeals - Taxation - 1933 - 1616 pages
...that the property received in exchange consists not only of property permitted by such pararaph to be received without the recognition of gain, but also...of the sum of such money and the fair market value '>f such other property. 27 BTA (2) If a distribution made in pursuance of a plan of reorganization... | |
 | United States. Board of Tax Appeals - Taxation - 1934 - 1646 pages
...reorganization, solely for stock or securities in another corporation a party to the reorganization. • ****•* received in exchange consists 'not only of property...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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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... 
