 | Taxation - 1940 - 1318 pages
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 | Income tax - 1941 - 1346 pages
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 | United States - Law - 1965 - 1110 pages
...the fact that the property received in exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain,...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... | |
 | Taxation - 1936 - 898 pages
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 | 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... | |
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... if it were not for the fact that the property 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 of other property or money, then the gain, if... 
