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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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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - Government publications - 1944 - 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. [See also section 113 (a) (6).] (f) INVOLUNTARY CONVERSIONS. — If property (as a result of its destruction...
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Federal Income, Estate and Gift Tax Laws, Correlated

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....
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

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...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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...
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The Code of Federal Regulations of the United States of America

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...
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The Code of Federal Regulations of the United States of America

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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

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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