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" "(2) General rule. If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole... "
Reports of the Tax Court of the United States - Page 473
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - 1954
...year, the recognized gains upon sales or exchanges of property used In the trade or business, plus tbe recognized gains from the compulsory or Involuntary...condemnation or the threat or Imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962
...involuntary conversion (as a result of the destruction in whole or in part, theft or seizure, or the exercise of the power of requisition or condemnation or the threat or imminence thereof) of the property used in the trade or business and capital assets held for more than six months into other...
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The Laws of Wisconsin

Wisconsin - 1943
...and finished goods), as a result of its destruction in whole or in part by fire or other casualty, theft or seizure, or an exercise of the power of requisition...or condemnation or the threat or imminence thereof, is involuntarily converted into money which is within one year in good faith, under regulations prescribed...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933
...the property prior to the exchange. (5) If property (as a result of its destruction in whole or hi part, theft or seizure, or an exercise of the power...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the...
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Statutes of the United States of America

United States - 1921
...equivalent as a result of (A) its destruction in whole or in propertypart, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if Con '""' INCOME TAX. property of a character similar or related in service or use to the property...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 99 pages
...equivalent as a result of (a) Its destruction in whole or in part, (b) Theft or seizure, or (c) An exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner...
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Internal Revenue Bulletin

United States. Bureau of Internal Revenue - 1948
...a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof. As used in such paragraph the term "other disposition" includes the destruction of property by fire,...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 pages
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 pages
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner...
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