 | 1972 - 444 페이지
...356, Receipt of additional consideration — (a) Gain on exchanges — (1) Recognition of gain. If — (A) Section 354 or 355 would apply to an exchange...an exchange is described in paragraph (1) but has 66-050—72 the effect of the distribution of a dividend, then there shall be treated as a dividend... | |
 | 1973 - 310 페이지
...the exchangeconsists not only of property permitted bysection 354 or 355 to be received without th» recognition of gain but also of other property or...amount not In excess of the sum of such money and thefair market value of such other property. (2) Treatment as dividend. If an exchange 16 described... | |
 | 1975 - 328 페이지
...Receipt of additional consideration — (a) Gain on exchanges — (1) .Recognition of glain. If — (A) Section 354 or 355 would apply to an exchange...dividend. If an exchange Is described in paragraph (1) but ha* che effect of the distribution of a dividend, then there shall be treated aa a dividend to each... | |
 | 1967 - 528 페이지
...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...such money and the fair market value of such other property. § 1.1031 (b)-l Receipt of other property or money in tax-free exchange. (a) If the taxpayer... | |
 | 1972 - 580 페이지
...the property received in exchange consists not only of property permitted by such provisions to b* received without the recognition of gain, but also...such money and the fair market value of such other property. [Sec. 1031 (b) as amended by sec. 201 (cK Act of Sept. 22, 1959 (Pub. Law 86-346, 73 Stat.... | |
 | 1968 - 268 페이지
...that (B) The property received in the exchange consists not only of property permitted by section 364 or 355 to be received without the recognition of gain...amount not in excess of the sum of such money and the lair market value of such other property. (2) Treatment as dividend. If an exchange is described in... | |
 | 1977 - 354 페이지
...356. Receipt of additional consideration— (a.) Gain on exchanges— (I) Recognition of gain. If— (A) Section 354 or 355 would apply to an exchange...dividend. If an exchange is described in paragraph (l) but has the effect of the distribution of a dividend, then there shall be treated as a dividend... | |
 | Michael C. Thomsett, Jean Freestone Thomsett - 1998 - 354 페이지
...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...such money and the fair market value of such other property. [Sec. 1031(c)l (c) Losses from exchanges not solely in kind.— If an exchange would be within... | |
 | Scott Rosner, Kenneth L. Shropshire - 2004 - 834 페이지
...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...such money and the fair market value of such other property. (c) Loss from exchanges not solely in kind If an exchange would be within the provisions... | |
| |
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... 
