 | United States - Finance - 1928 - 268 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Mississippi - Law - 1928 - 200 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (e) If an exchange would be within the provisions of paragraph (3) of sub-division (b) if... | |
 | United States - Law - 1928 - 1164 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 pages
...the plan of reorganization, no gain to the corporation shall be recognized from the exchange, but (2) If the corporation receiving such other property or...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph ('), (2), (3), or (4) of subdivision... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 pages
...recognized from the exchange, but (2) If the corporation receiving such other property or money docs not distribute it in pursuance of the plan of reorganization,...property so received, which is not so distributed. (f) If an exchange would be within the provisions of paragraph (1), (2), (3). or (4) of subdivision... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property." .... (f) If an exchange would be within the provisions of paragraph (i) .... or (4) of subdivision... | |
 | United States. Board of Tax Appeals - Taxation - 1930 - 1618 pages
...without recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. From a careful study of the above section in connection with paragraphs (1), (2) and (4)... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (2) If a distribution made in pursuance1 of a plan of reorganization is within the provisions... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...the recognition of gain, but also of other property or money, then the gain, if any, to the recipient shall be recognized, but in an amount not in excess...such money and the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions... | |
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If the corporation receiving such other property or money does not distribute It In pursuance of the plan of reorganization, the gain. If any, to the corporation shall be recognized, but In an amount not In excess of the sum of such money and the fair... 
