... 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 recognition of gain, but also of other property or money, then the gain, if any, to the recipient... United States Code - Page 3348by United States - 1953Full view - About this book
| United States. Court of Claims - 1937 - 710 pages
...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, but in...such money and the fair market value of such other property. In order to sustain the plaintiff's contention it is essential for the court to hold that... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| John F. Sherwood - 1925 - 206 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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, but in...reorganization is within the provisions of paragraph ( 1 ) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| Harrison B. Spaulding - 1927 - 336 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| Eric Louis Kohler - 1927 - 618 pages
...be received without the recognition of gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| United States - 1928 - 268 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
| United States - 1928 - 1164 pages
...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, but in...reorganization is within the provisions of paragraph (1) but has the effect of the distribution of a taxable dividend, then there shall be taxed as a dividend... | |
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