 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 recognition of gain, but also of other property or money...  Reports of the United States Tax Court - Էջ 142United States. Tax Court - 1986Ամբողջությամբ դիտվող - Այս գրքի մասին
 | Philippines - 1981 - 138 էջ
...gain if any, but not the loss to the corporation shall be recognized but in an amount not in execs'; of the sum of such money and the fair market value of such other property so received, which is not distributed. the consideration, another party to the eruhange assumes... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | John F. Sherwood - 1925 - 206 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...that the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...such money and the fair market value of such other property. ( 2 ) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...to be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Mississippi - 1928 - 200 էջ
...fact the property received in exchange consists not only of property permitted by such paragraph to be received without the recognition of gain, but also...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... | |
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