 ... stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business...  Reports of the U.S. Board of Tax Appeals - Page 207by United States. Board of Tax Appeals - 1941Full view - About this book
 | United States. Court of Claims - 1932 - 800 pages
...and in the case of property held for investment not including stock. bonds, notes, choses in action, certificates of trust or beneficial interest, or other...evidences of indebtedness or interest) , is exchanged for property of a like kind or use." Under the provisions of the revenue act of 1921, no taxable gain... | |
 | United States. Court of Claims - 1937 - 786 pages
...investment not including stock, bonds, notes, choses in action, certificates of trust or beneficisl interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use.'' Revenue Act of 1926. "Sec. 203. (a) Upon the sale or exchange... | |
 | National Tax Association - 1922 - 622 pages
...Treasury. The revised section provides in effect that exchanges of stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other...securities or evidences of indebtedness or interest shall constitute closed transactions, resulting immediately in taxable gain or deductible loss, except... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...stock in trade or other property held primarily for sale, nor stocks', bonds, notes, choses in action, certificates of trust or beneficial interest, or other...is exchanged solely for property of a like kind to he held either for productive use in trade or business or for investment, or if common stock in a corporation... | |
 | Eric Louis Kohler - 1924 - 514 pages
...and in the case of property held for investment not including stock, bonds, notes, chases in action, certificates of trust or beneficial interest, or other...evidences of indebtedness or interest), is exchanged for property of a like kind or use; (2) When in the reorganization of one or more corporations a person... | |
 | United States - 1924 - 260 pages
...and in the case of property held for investment not including stock, bonds, notes, choses in action, certificates of trust or beneficial interest, or other...evidences of indebtedness or interest), is exchanged for property of a like kind or use.1 (2) When in the reorganization of one or more corporations a person... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the... | |
 | John F. Sherwood - 1925 - 206 pages
...stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the... | |
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