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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... "
The Code of Federal Regulations of the United States of America Having ... - Page 253
1939
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - Taxation - 1970 - 1228 pages
...not for the fact that the property received In exchange consists not only of property permitted hy such paragraph to be received without the recognition...such money and the fair market value of such other property. 948 (1938), and that the gains were to be recognized to that extent11 In Brona Hotels, Inc.,...
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Reports of the United States Tax Court, Volume 80

United States. Tax Court - Government publications - 1983 - 1248 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." boot. These "mortgage-boot" rules of section 1031(b) and (d) combine to require under certain...
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Reports of the United States Tax Court, Volume 64

United States. Tax Court - Government publications - 1975 - 1220 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 Nor SOLELY IN KIND— If an exchange would be within the provisions...
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The Code of Federal Regulations of the United States of America

Administrative law - 1971 - 544 pages
...property permitted by such provisions to be received without the recognition of gain, but also oí other property or money, then the gain, If any, to...such money and the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (c). Act of Sept. 22, 1959 (Pub. LIUT 86-846, 73 Stat....
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Reports of the United States Tax Court, Volume 63

United States. Tax Court - Government publications - 1974 - 862 pages
...section 356 5 must be examined. Sec. 354(a)(3). Section 356(a)(l) provides that, in such circumstances, "the gain, if any, to the recipient shall be recognized,...such money and the fair market value of such other property." Relying upon paragraphs (1) and (2) of section 356(a), respondent contends that in the Consolidated-G&W...
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Reports of the United States Tax Court, Volume 54

United States. Tax Court - Government publications - 1970 - 1868 pages
...property received In the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...recipient shall be recognized, but In an amount not In excera of the mm of such money and the fair market value of such other property. conceivable basis...
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Reports of the United States Tax Court, Volume 56

United States. Tax Court - Government publications - 1971 - 1470 pages
...to be received without the recognition of gain, but also of other property or monpy, then the sain, If any, to the recipient shall be recognized, but...such money and the fair market value of such other property. • ••••• • (d) BASIS. — If property was acquired on an exchange described...
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The Code of Federal Regulations of the United States of America

Administrative law - 1973 - 288 pages
...exchange consists not only of property permitted by section 304 or 355 to be received without th» recognition of gain but also of other property or...the fair market value of such other property. (2) Treatment as dividend. If an exchange Is described In paragraph (1) but has the effect of the distribution...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973 - 310 pages
...the exchangeconsists not only of property permitted bysection 354 or 355 to be received without th» recognition of gain but also of other property or...amount not In excess of the sum of such money and thefair market value of such other property. (2) Treatment as dividend. If an exchange 16 described...
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The Code of Federal Regulations of the United States of America

Administrative law - 1967 - 528 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. § 1.1031 (b)-l Receipt of other property or money in tax-free exchange. (a) If the taxpayer...
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