 | United States. Tax Court - Law reports, digests, etc - 1957 - 1408 pages
...permitted by such paragraph or by subsection (1) to be received without the recognition of pain, but also of other property or money, then the gain, if...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. Tax Court - Law reports, digests, etc - 1958 - 1388 pages
...property permitted by such parasraph • • • to be received without the recognition of Bain, but also of other property or money, then the gain, If...amount not In excess of the sum of such money and tie fnlr market value of such other property. case the facts wero similar in some respects to those... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1961 - 930 pages
...the property received in the exchange consists not only of property permitted by section 354 * * * to be received without the recognition of gain but also...the fair market value of such other property. "(2) Treatment as dividend. "If an exchange is described in paragraph (1) but hat the effect of the dittrihution... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1962 - 976 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property." Centering upon this section, and upon the Seventh Circuit's interpretation of It in tie... | |
 | United States. Tax Court - Law reports, digests, etc - 1950 - 1992 pages
...subsection (b) * * * (5) if It were not for the fact that the property received in exchange consists cot only of property permitted by such paragraph * * *...such money and the fair market value of such other property. It is the claim of the petitioner that AC Burton & Co. was an "acquiring corporation" within... | |
 | United States. Tax Court - Taxation - 1947 - 1314 pages
...received in exchange consists not only of property permitted by such paragraph or by subsection (1) to be received without the recognition of gain, but also...such money and the fair market value of such other property. as trustees of the estate, who were the sole stockholders of the old company, in complete... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1977 - 632 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. Section 1.1031(b)-l(c) of the Income Tax Regulations states that consideration received in... | |
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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... 
