 | United States. Court of Claims - Claims - 1937
...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...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. Internal Revenue Service - Income tax - 1924 - 363 pages
...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...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,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...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...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,... | |
 | John F. Sherwood - Income tax - 1925 - 205 pages
...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...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 - Income tax - 1925 - 143 pages
...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...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. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...within the provisions of subsection (b)(l), (2), (3). or (5) of this section if it were not for the fact that the property received in exchange consists not...paragraph 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,... | |
 | United States - Finance - 1928 - 247 pages
...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...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. Internal Revenue Service - Income tax - 1931 - 491 pages
...the provisions of subsection (b) (1), (2), (3), or (5) of thisi section if it were not for the fact that the property received in exchange consists not...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. Board of Tax Appeals - Taxation - 1934
...reorganization, solely for stock or securities in another corporation a party to the reorganization. • ****•* received in exchange consists 'not only of property...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,... | |
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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 the... 
