...1.1011-1 for determining the loss from the sale or other disposition of the property involved. However, if property used in a trade or business or held for the...165(a). (2) Aggregation of property for computing loss, (i) A loss incurred in a trade or business or in any transaction entered into for profit shall be determined...

...1.1011-1 for determining the loss from the sale or other disposition of the property Involved. However, if property used in a trade or business or held for the...165(a). (2) Aggregation of property for computing loss, (i) A loss incurred in a trade or business or in any transaction entered into for profit shall be determined...

...1.1011-1 for determining the loss from the sale or other disposition of the property involved. However, if property used in a trade or business or held for the...as the amount of the loss for purposes of section 165 (a). (2) Aggregation of property for computing loss, (i) A loss incurred in a trade or business...

...1.1011-1 for determining the loss from the sale or other disposition of the property involved. However, if property used in a trade or business or held for the...adjusted basis of such property, the amount of the ad4 justed basis of such property sh treated as the amount of the lo purposes of section 165(a). (2)...

...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of Income before their demolition, a portion of the basis of the property may be allocated to such buildings...

...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of income before their demolition, a portion of the basis of the property may be allocated to such buildings...

...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of income before their demolition, a portion of the basis of the property may be allocated to such buildings...

...If the property is purchased with the intention of demolishing the buildings and the buildings are used in a trade or business or held for the production of income before their demolition, a portion of the basis of the property may be allocated to such buildings...

...1.1011-1 for determining the loss from the sale or other disposition of the property involved. However, if property used in a trade or business or held for the production oí income is totally destroyed by casualty, and if the fair market value of such property immediately...

...Present law. — Under present law, taxpayers may take depreciation on real property (other than land) used in a trade or business or held for the production of income. The depreciation methods available are the same as those applying to tangible personal property. They...