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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 Commercial Real Estate Investor's Handbook: A Step-by-Step Road Map to ...

Steven D. Fisher - Business & Economics - 2007 - 288 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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Internal Revenue Bulletin

United States. Internal Revenue Service - Tax administration and procedure - 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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Codification of Internal Revenue Laws Submitted to ... by Its Staff ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 225 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...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 - 1969
...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)] [TD...
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Code of Federal Regulations: Containing a Codification of Documents of ...

Administrative law - 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. [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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Reports of the Tax Court of the United States, Volume 43

United States. Tax Court - Law reports, digests, etc - 1965
...that the property received In exchange consists not only of property permitted by subsection <) to be received without the recognition of gain or loss,...then no loss from the exchange shall be recognized. it received and the amount of cash which it relinquished, $620,774.98. His reasoning is that since...
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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)] [TD...
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Code of Federal Regulations

Administrative law - 1966
...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 - 1956
...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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Code of Federal Regulations

Administrative law - 1960
...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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