 | United States - Finance - 1928 - 268 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...If an exchange would be within the provisions of paragraph (i) .... 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. The clauses of the law referred to [section 203 (bi) and (0-4)] are quoted on pages 404, 407, and 408.... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...[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,... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 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,... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 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... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 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,... | |
 | United States - Session laws - 1939 - 780 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... | |
 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...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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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... 
