 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...even though such loss Is treated under section 117(j) as an ordinary loss. As used in paragraph (4), the term "involuntary conversion" means a compulsory...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
...substantially in 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,...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
...substantially in 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,...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
...substantially in 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,...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
...substantially in 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,...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
...substantially in 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,...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
...substantially in 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,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States - 1928 - 268 pages
...other property or money, then no loss from the exchange shall be recognized. 203 (b) (5) If property (as a result of its destruction in whole or in part,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1928 - 274 pages
...HUMPHREYS. Let me see, and I think I have it here. The CHAIRMAN. Paragraph 5 is as follows: (5) If property (as a result of its destruction in whole or in part,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States - 1928 - 1164 pages
...substantially in 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,...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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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... 
