 | 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...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... | |
 | 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. 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,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Eric Louis Kohler - 1927 - 618 pages
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...proportion to his interest in the property prior to the exchange.1 (4) If property (as a result of its destruction in whole or in part, theft or seizure,...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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... (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... 
