| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...gains upon sales or exchanges of property used In the trade or business, plus tbe recognized gains from the compulsory or Involuntary conversion (as a result...Imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
| United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...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... | |
| Wisconsin - 1943 - 1142 pages
...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... | |
| United States - 1921 - 642 pages
...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... | |
| National City Company - 1921 - 104 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... | |
| United States. Bureau of Internal Revenue - 1950 - 200 pages
...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,... | |
| Emerson Emanuel Rossmoore - 1922 - 592 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... | |
| United States - 1922 - 756 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... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 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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