| United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| John F. Sherwood - 1925 - 206 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...1917. DETERMINATION OF GAIN OB LOSS Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. of other property similar or related in service or...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| Eric Louis Kohler - 1927 - 618 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| Harrison B. Spaulding - 1927 - 336 pages
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
| United States. U.S. Congress. Senate. Committee on finance - 1928 - 274 pages
...in good faith, under regulations prescribed by the commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,... | |
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