 If an exchange would be within the provisions of paragraph (3) of sub-division (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition...  Reports of the Tax Court of the United States - Էջ 573United States. Tax Court - 1951Ամբողջությամբ 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...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,... | |
 | United States. Court of Claims - 1947 - 806 էջ
...• • (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) If it were not for the fact that the property received in exchange consists not only of stock or securities permitted by snch paragraph to be received without the recognition of gain,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 918 էջ
...Under section 112 (e), If an exchange would IIP within the provisions of section 112 (b) (10) were it not for the fact that the property received in exchange consists not only of "stock or securities in such other corporation," but also of other property or money, no loss... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | John F. Sherwood - 1925 - 206 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...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,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...SEC. 203. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such cess; but when property is exchanged for property specified... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
 | Nathan William MacChesney - 1927 - 960 էջ
...the exchange.* If, however, an exchange fails to come under the above provisions because of the fact that the property received in exchange consists not...permitted by such paragraph to be received without * Article 1572 (c) of Regulations 69. the recognition of gain, but also of other property or money,... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...property. (e) If an exchange would be within the provisions of paragraph (3) of subdivision (b) if it were not for the fact that the property received in exchange consists not only of stock or securities permitted by such paragraph to be received without the recognition of gain,... | |
| |
