 | 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... | |
 | 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:... | |
 | 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:... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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... 
