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" If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof... "
Reports of the U.S. Board of Tax Appeals - Page 98
by United States. Board of Tax Appeals - 1934
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962
...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...
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The Laws of Wisconsin

Wisconsin - 1943
...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...condemnation or the threat or imminence thereof, is involuntarily converted into money which is within one year in good faith, under regulations prescribed...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 287

United States. Supreme Court - 1933
...the property prior to the exchange. (5) If property (as a result of its destruction in whole or hi part, theft or seizure, or an exercise of the power...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the...
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Statutes of the United States of America

United States - 1921
...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...
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Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ...

National City Company - 1921 - 99 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...
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Internal Revenue Bulletin

United States. Bureau of Internal Revenue - 1948
...conversion" means 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 condemnation or the threat or imminence thereof. As used in such paragraph the term "other disposition" includes the destruction of property by fire,...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 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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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 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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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 332 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, that amount received by the owner as compensation should be included in gross income. 140. (C) RENTALS...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 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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