 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, then the gain, If any, to the recipient shall be recognized, but In an amount not In excess of the...  Internal Revenue Cumulative Bulletin - Էջ 225United States. Internal Revenue Service - 1973Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims - 1937 - 710 էջ
...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 recognition of gain, but also of other property or money, then... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) 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, then... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | John F. Sherwood - 1925 - 206 էջ
...exchange would be within the provisions of paragraph (1), (2). (3). or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...exchange would be within the provisions of subsection (b)(l) to (5), inclusive, 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 recognition of gain or loss, but also of other property or money,... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...exchange would be within the provisions of paragraph (1), (2), (3)1 or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of subdivision (b) 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 or loss, but also of other property or money,... | |
 | Mississippi - 1928 - 200 էջ
...exchange would be within the provisions of paragraph (1), (2), (3), or (4) of sub-division (b) 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 or loss, but also of other property or money,... | |
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