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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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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 290 pages
...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. NOTE. — Section 110 (c) of the Revenue Act of 1935, approved August 30, 1935, amended the above paragraph...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Grain trade - 1936 - 566 pages
...provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the 218 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,...
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United States Statutes at Large

United States Department of State - Session laws - 1939
...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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Reports of the U.S. Board of Tax Appeals, Volume 35

United States. Board of Tax Appeals - Taxation - 1937
...exchange would be within the provisions of subsection (b) (1) to (5), inclusive, of this section it it were not for the fact that the property received in...then no loss from the exchange shall be recognized. The position of the respondent is stated in his deficiency notice to Xudelman as follows: It appears...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 336 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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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - Internal revenue - 1938 - 628 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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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...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. 3.112 (e)-l Nonrecognition of loss. The Act provides that in no event shall a loss be recognized from...
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The Code of Federal Regulations of the United States of America Having ...

Administrative law - 1939
...exchange would be within the provisions of subsection (b) (1) to (5), Inclusive, of this section if it O P 9.112 (e)-l Nonrecognition of loss. The Act provides that in no event shall a loss be recognized...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - Law - 1964
...that the property received in exchange consists not only of property permitted by such provisions to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (d) Basis. If property was acquired on an exchange described in this section, section 1035(a), section...
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United States Code: Containing the General and Permanent Laws of the United ...

United States - Law - 1965
...received in the exchange or distribution consists not only of property permitted by section 354 or 355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (d) Securities as other property. For purposes of this section...
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