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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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The Laws of Wisconsin

Wisconsin - Session laws - 1951
...would be within the provisions of section 71.035 (1) (a) if it were not for the fact that property received in exchange consists not only of property...without the recognition of gain or loss. but also of olher property or money, then the gain, if any, to the recipient shall be recognized, but in an amount...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - Internal revenue - 1961
...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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The Laws of Wisconsin, Volume 1

Wisconsin - Session laws - 1955
...received in the exchange or distribution consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (4) SECURITIES AS OTHER PROPERTY. For purposes of this section:...
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Wisconsin Session Laws, Volume 1

Wisconsin - Law - 1955
...received in the exchange or distribution consists not only of property permitted by s. 71.354 or 71.355 to be received without the recognition of gain or loss,...property or money, then no loss from the exchange or distribution shall be recognized. (4) SECURITIES AS OTHER PROPERTY. For purposes of this section:...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1961 - 1148 pages
...received in the exchange or distribution consists not only of property permitted by section 354 or 355 to reign countries and possessions of the United States...section, see section 642 (a) (2). SEC. 902. CREDIT FOR C 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 - 1963
...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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Reports of the Tax Court of the United States, Volume 38

United States. Tax Court - Taxation - 1963
...for the fact that the property received In exchange consists not only of property permitted by snch paragraph to be received without the recognition of...then no loss from the exchange shall be recognized. an exchange of "like" properties. Cf. sec. 29.112(b) (1)-1, Regs. Ill; Century Electric Go., 15 TC...
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The Code of Federal Regulations of the United States of America

Administrative law - 1968
...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...of the Bankruptcy Act) was acquired after July 31, 1956, in pursuance of an order of the court having jurisdiction of such corporation — (1) In a receivership...
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 1973
...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. Section 267 of the Code provides, in pertinent part, that no deduction shall be allowed in respect...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - Taxation - 1970
...that the property received In exchange consists not only of property permitted by subsection (a) to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. "SEC. 367. FOREIGN CORPORATIONS. In determining the extent to which gain shall be recognized In the...
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