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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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Code of Federal Regulations

Administrative law - 1972
...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...Basis. If the property of a railroad corporation (as denned In section 77(m) of the Bankruptcy Act) was acquired after July 31, 1955, In pursuance of an...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1973
...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...Basis. If the property of a railroad corporation (as denned in section 77(m) of the Bankruptcy Act) was acquired after July 81, 1955, In pursuance of an...
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The Code of Federal Regulations of the United States of America

Administrative law - 1976
...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...loss, but also of other property or money, then no losa from the exchange shall be recognized. (b) Basis. If the property of a railroad corporation (as...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 1972
...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)]...
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Code of Federal Regulations

Administrative law - 1967
...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. 1.1031(c)— 1 Nonrecognition of loss. Section 1031 (c) provides that a loss shall not be recognized...
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Code of Federal Regulations

Administrative law - 1968
...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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Getting Started in Real Estate Investing

Michael C. Thomsett, Jean Freestone Thomsett - Business & Economics - 1998 - 293 pages
...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(d)l (d) Basis. — If property was acquired on an exchange described in this section, section...
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United States Statutes at Large

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...
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The Business of Sports

Scott Rosner, Kenneth L. Shropshire - Sports & Recreation - 2004 - 776 pages
...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...
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Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - Business & Economics - 2005 - 768 pages
...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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