If an 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... Comparison of the Revenue Acts of 1934 and 1936 - Page 65by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
| United States. Court of Claims - Claims - 1937 - 710 pages
...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...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that... | |
| United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...such money and the fair market value of such other property so received, which is not so distributed. received in exchange consists not only of property...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| John F. Sherwood - Income tax - 1925 - 206 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Eric Louis Kohler - Income tax - 1927 - 618 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Harrison B. Spaulding - Income tax - 1927 - 336 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...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...paragraph to be received without the recognition of gain or loss, but also of other property or money, then no loss from the exchange shall be recognized.... | |
| Nathan William MacChesney - Real estate business - 1927 - 960 pages
...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,... | |
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