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" If an exchange would be within the provisions of subsection (b) (1) 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... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Page 183
by Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...property and money. — If an exchange would fall within the provisions of article 1572 hut 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, the gain. if any, to the recipient shall be recognized,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 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...then no loss from the exchange shall be recognized. SEC. 203. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 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...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or o'a behalf of a corporation a...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 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...then no loss from the exchange shall be recognized. (g) The distribution, in pursuance of a plan of reorganization, by or on behalf of a corporation a...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...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...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...fact that the property received in exchange consists not only of property permitted by such paragraph. property permitted by such paragraph to be received...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...[Ch. 23 REGULATION. If an exchange would fall within the provisions of article 1572 but 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, the gain, if any, to the recipient shall be recognized,...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as, a result of its destruction in whole or in "part,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. (f) Involuntary conversions.—If property (as a result of its destruction in whole or in part, theft...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1935 - 466 pages
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section if it were not for the fact that the property received in...then no loss from the exchange shall be recognized. ART. 112(e)-1. Nonrecognition of loss. — The Act provides that in no event shall a loss be recognized...
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