 | United States. Board of Tax Appeals - Taxation - 1937 - 1380 pages
...the provisions of subsection (b) (1) to (5), inclusive, of this section it it were not for the fact that the property received in exchange consists not...then no loss from the exchange shall be recognized. The position of the respondent is stated in his deficiency notice to Xudelman as follows: It appears... | |
 | United States - Session laws - 1939 - 780 pages
...subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact tnat the property received in exchange consists not only of property...paragraph to be received without the recognition of gain, but also of other property or money, then the gauij if any, to the recipient shall be recognized,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...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...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... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1938 - 768 pages
...provisions of subsection (b) (1), (2), (3), (5), or (7) of this section if it were not for the fact that the property received in exchange consists not...permitted by such paragraph to be received without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall... | |
 | Administrative law - 1939 - 1030 pages
...the provisions of subsection (b) (1), (2), (3), or (5) of this section if it were not for the fact that the property received in exchange consists not...paragraph to be received without the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized,... | |
 | Administrative law - 1941 - 1688 pages
...the provisions of subsection (b) (1), (2), (3), or (5) of this section If It were not for the fact gain, but also of other property or money, then the gain, If any, to the recipient shall be recognized,... | |
 | Administrative law - 1940 - 1806 pages
...the provisions of subsection (b) (1), (2), (3), or (5) of this section If it were not for the fact equal to 100 percent and in such case, the United...to return their distributive shares in the entire gain, but also of other property or money, then the gain. If any, to the recipient shall be recognized,... | |
 | United States - Law - 1964 - 1098 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... | |
 | United States - Law - 1965 - 1110 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... | |
 | United States - Law - 1953 - 1744 pages
...exchange consists not only of property permitted by such paragraph to be received without the récognition (f) Involuntary conversion. If property (as a result of its destruction in whole or in part, theft,... | |
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If an exchange would be within the provisions of subsection (b) (1), (2), (3), or (5) 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 the... 
