 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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... 
