 | United States, Walter Elbert Barton - Gifts - 1944 - 1242 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...received without the recognition of gain or loss, hut also of other property or money, then no loss from the exchange shall be recognized. Sec. 112.... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
...(1), (2), (3) * * * or (5) * * * or within the provisions of subsection (1) , 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. Congress. Joint Committee on Internal Revenue Taxation - Income tax - 1946 - 385 pages
...of subsection (b) (1) to (5) * * * or within the provisions of subsection (1), 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 - 1979
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...property of a railroad corporation (as defined in section 77(m) of the Bankruptcy Act) was acquired after July 31. 1955, in pursuance of an order of the court... | |
 | Administrative law - 1962
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) if it were not for the fact that the property received in...no loss from the exchange shall be recognized. (b) Basts. If the property of a railroad corporation (as denned in section 77(m) of the Bankruptcy Act)... | |
 | Administrative law - 1970
...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. [Sec. 1031(c) as amended by sec. 201 (d). Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat. 624)1 }TD... | |
 | Administrative law - 1969
...property received in exchange consists not only of property permitted by subsection (a) (1) or (b) (1) to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. (d) Assumption of liabilities. In the case of a '/ransactlon involving an assumption of a liability... | |
 | Administrative law - 1975
...received in the exchange or distribution consists not only of property permitted by section 854 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... | |
 | Administrative law - 1959
...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... 
