 | Administrative law - 1940 - 1806 pages
...exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) of this section If it uch last day would be equal to 100 percent and in...United States group existed was September 30, and If a distribution made In pursuance of a plan of reorganization Is within the provisions of paragraph... | |
 | Administrative law - 1941 - 1688 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 - 1939 - 1702 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...excess of the sum of such money and the fair market valne of such other property. « SEC. 112. RECOGNITION OF GAIN OR LOSS. Brothers determinable in that... | |
 | United States - Law - 1965 - 1110 pages
...that the property received in exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain, but also...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 - Law - 1964 - 1098 pages
...that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also...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 - Law - 1953 - 1744 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...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. Internal Revenue Service - Taxation - 1939 - 636 pages
...of property permitted by such subsection to be received without the recognition of gain or loss, but also of other property or money, then the gain, if...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
...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...other property or money, then the gain, if any, to the pursuant to a plan of reorganization "but has the effect of the distribution of a taxable dividend,... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 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...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... | |
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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... 
