 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...  Comparison of the Revenue Acts of 1934 and 1936 - Page 65by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | Administrative law - 1972 - 580 pages
...provisions of subsection (a) , of section 1086 (a) , of section 1036 (a) , or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to b* received without the recognition of gain, but also of other property or money, then... | |
 | Administrative law - 1967 - 528 pages
...would be within the provisions of subsection (a), of section 1035 (a), or of section 1036 (a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | Administrative law - 1968 - 268 pages
...exchanges not solely in kind. If an exchange would be within the provisions of paragraph (1) iI it were not for the fact that the property received in...exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain, but also of other property or money,... | |
 | United States. Congress. House. Committee on Ways and Means - Government publications - 1976 - 40 pages
...Association. "(2) EXCHANGES NOT SOLELY IN KIND. — If paragraph (1) would apply to an exchange if it were not for the fact that the property received in...exchange consists not only of property permitted by paragraph (1) to be received without the recognition of gain or loss, but also of other property or... | |
 | Michael C. Thomsett, Jean Freestone Thomsett - Business & Economics - 1998 - 354 pages
...provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact that the property received in...exchange consists not only of property permitted by such provisions to be received without the recognition of gain, but also of other property or money, then... | |
 | United States - Session laws - 1939 - 780 pages
...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...not only of property permitted by such paragraph to oe received without the recognition of gain, but also of other property or money, then the gain, if... | |
 | Scott Rosner, Kenneth L. Shropshire - Business & Economics - 2004 - 834 pages
...provisions of subsection (a), of section 1035(a), of section 1036(a), or of section 1037(a), if it were not for the fact 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, but also of other property or money,... | |
 | Grant W. Newton, Robert Liquerman - Business & Economics - 2005 - 890 pages
...property received in the exchange consists not only of property permitted by section 354 or 355 to be received without the recognition of gain but also...such money and the fair market value of such other property. (2) Treatment as dividend. If an exchange is described in paragraph (1) but has the effect... | |
 | Jack Cummings - Business & Economics - 2005 - 305 pages
...provisions of subsection (a), of section 1035(a), or of section 1036(a) or of section 1037(a), if it were not for the fact 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, but also of other property, then... | |
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