 No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or...  Reports of the Tax Court of the United States - Page 369by United States. Tax Court - 1974Full view - About this book
 | United States. Court of Claims - 1937 - 786 pages
...under section 202. shall be recognized, except as hereinafter provided in this section. "(b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...under section 202, shall be recognized, except' as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...section 202, shall be recognized, except as hereinafter provided in this section. SEC. 203. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...under section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | John F. Sherwood - 1925 - 206 pages
...gain or loss is to be recognized when property is exchanged under the following conditions: (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...under section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Nathan William MacChesney - 1927 - 960 pages
...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...held either for productive use in trade or business or for investment. •* Section 214 (a) (8) of the Revenue Act of 1926. The Commissioner of Internal... | |
 | Nathan William MacChesney - 1927 - 960 pages
...estate is based on Section 203 (b) (1) of the Revenue Act of 1926, which reads in part as follows: No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...only a definition of the term but a method of establishing in case of dispute. 3. SBC. 20S (b) (1). No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other personal property held primarily... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...section. (b) Exchanges solely in kind. — (1) PROPERTY HELD FOR PRODUCTIVE USE OR INVESTMENT.— No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
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