 | 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... | |
 | 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... | |
 | 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... | |
 | 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)]... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | 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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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... 
