other property
(A)The term “other property” does not include securities to the extent that, underor 355, such securities would be permitted to be received without the recognition of gain. (B)If— (i)in an exchange described in(other than subsection (c) thereof), securities of a corporation a party to the reorganization are surrendered and securities of any corporation a party to the reorganization are received, and (ii)the principal amount of such securities received exceeds the principal amount of such securities surrendered,