 If the corporation receiving such other property or money does not distribute It in pursuance of the plan of reorganization, the gain, if any, to the corporation shall be recognized, but in an amount not in excess of the sum of such money and the fair...  Federal Income, Estate and Gift Tax Laws, Correlated - Էջ 227United States, Walter Elbert Barton - 1944 - 1242 էջԱմբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Internal Revenue Service - 1924 - 396 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. received in exchange consists not only of property permitted by such paragraph to be received without... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. SEC. 203. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision... | |
 | John F. Sherwood - 1925 - 206 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (/) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (/) If an exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. — If an exchange would be within the provisions of subsection... | |
 | United States - 1928 - 268 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (e) Loss from exchanges not solely in kind. — If an exchange would be within the provisions of subsection... | |
 | Mississippi - 1928 - 200 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division... | |
 | United States - 1928 - 1164 էջ
...of the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property...value of such other property so received, which is riot so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3),... | |
| |
