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" No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or... "
Reports of the Tax Court of the United States - Page 9
by United States. Tax Court - 1963
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Cases Decided in the United States Court of Claims, Volume 83

United States. Court of Claims - 1937
...provided in this section. "(b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held primarily for sale, nor stocks, bonds, notes, chosc-s in action, certificates of trust or beneficisl interest, or other securities or evidences of...
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Cases Decided in the United States Court of Claims, Volume 72

United States. Court of Claims - 1932
...property held primarily for sale, and in the case of property held for investment not including stock. bonds, notes, choses in action, certificates of trust...evidences of indebtedness or interest) , is exchanged for property of a like kind or use." Under the provisions of the revenue act of 1921, no taxable gain...
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Capital Losses: Hearings ... on H.R. 13413 ... January 8, 1923

United States. Congress. House. Committee on Ways and Means - 1923 - 23 pages
...1923, to read as follows: "(1) When any such property held for productive use in trade or business (not including stock in trade or other property held primarily for sale) is exchanged for property of a like use." SEC. 201. Subdivision (e) of section 202 of the revenue act...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...is exchanged solely for property of a like kind to he held either for productive use in trade or business or for investment, or if common stock in a corporation...
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 240 pages
...property held primarily for sale, and in the case of property held for investment not including stock, bonds, notes, choses in action, certificates of trust...evidences of indebtedness or interest), is exchanged for property of a like kind or use.1 (2) When in the reorganization of one or more corporations a person...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - 1924
...for sale, and in the case of property held for investment not including stock, bonds, notes, chases in action, certificates of trust or beneficial interest,...evidences of indebtedness or interest), is exchanged for property of a like kind or use. (2) When in the reorganization of one or more corporations a person...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 pages
...for sale, and in the case of property held for investment not including stock, bonds, notes, chases in action, certificates of trust or beneficial interest,...evidences of indebtedness or interest), is exchanged for property of a like kind or use; (2) When in the reorganization of one or more corporations a person...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...following conditions: (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...1916. 19 Act of 1913. for sale, and in the case of property held for investment not including stock, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidence's of indebtedness or interest), is exchanged for property of a like kind or use." Act of 1924....
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