 | United States. Court of Claims - 1937 - 710 str.
...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...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 str.
...property and money. — If an exchange would fall within the provisions of article 1572 hut for the fact that the property received in exchange consists not...recognition of gain, but also of other property or money, the gain. if any, to the recipient shall be recognized, but in an amount not in excess of the sum of... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | John F. Sherwood - 1925 - 206 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | Harrison B. Spaulding - 1927 - 336 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 str.
...exchange would be within the provisions of subsection (b)(l), (2), (3). or (5) of this section if it were not for the fact that the property received in...gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | Eric Louis Kohler - 1927 - 618 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...gain, but also of other property or money, then the gam, if any, to the recipient shall be recognized, but in an amount not in excess of the sum of such... | |
 | United States - 1928 - 268 str.
...If an exchange would be within the provisions of paragraph (1), (2), or (4) of subdivision (b) if it were not for the fact that the property received in...the fair market value of such other property. (2) If a distribution made in pursuance of a plan of reorganization is within the provisions of paragraph... | |
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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... 
