 Unharvested crop. In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted) at the same time and to the same person,...  Your Federal Income Tax for Individuals - Page 92by United States. Internal Revenue Service - 1962Full view - About this book
 | United States. Internal Revenue Service - 1951 - 530 pages
...Beginning 1942 gains and losses from (a) sale or exchange of depreciable property and real property, used in the trade or business and held for more than 6 months, and from (o) involuntary conversion of such property and of capital assets held for more than 6 months... | |
 | United States - 1953 - 1744 pages
...involuntary conversion. (3) Sale of land with unharvested crop. In the case of an unharvested crop on land — (A) any gain upon the closing of such short sale shall be if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted as described... | |
 | 1977 - 1802 pages
...Such term does not include poultry. (4) Unharvested crop. In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or Involuntarily converted) at the... | |
 | 1978 - 1400 pages
...Such term does not include poultry. (4) Unharvested crop. In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted) at the... | |
 | 1961 - 636 pages
...Such term does not include poultry. (4) Unharvested crop. In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted) at the... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 958 pages
...Code section 117 (j), to prohibit the treatment of an aggregate net loss from the sale of property used in the trade or business and held for more than 6 months as ordinary loss. Contractors are required by the nature of their business to invest large sums in... | |
 | United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...Code section 117 (j), to prohibit the treatment of an aggregate net loss from the sale of property used in the trade or business and held for more than 6 months as ordinary loss. Contractors are required by the nature of their business to invest large sums in... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...Revenue Code: "(3) SALE OF LAND WITH UNHARVESTED CROP. — In the case of an unharvested crop on land used in the trade or business and held for more than 6 months, if the crop and the land are sold or exchanged (or compulsorily or involuntarily converted as described... | |
 | United States. Internal Revenue Service - 1964 - 888 pages
...held by him for 12 months or more from the date of acquisition, and (3) an unharvested crop on land used in the trade or business and held for" more than 6 months, which is sold, exchanged, or converted with the land at the same time and to the same person. However,... | |
 | United States. Internal Revenue Service - 1955 - 516 pages
...property (including livestock held for draft, breeding, or dairy purposes; but not including poultry) used in the trade or business and held for more than 6 months (one year in the case of livestock), (4) the cutting of timber or the disposal of timber or coal to... | |
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