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" Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the ac.quisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... "
The Code of Federal Regulations of the United States of America - Page 188
1968
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...1918. of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...money which is forthwith in good faith expended in the acquisition of such similar property, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss is recognized. If any part of the money is not so expended, gain may be recognized,...
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United States Code Annotated

United States - 1928 - 1164 pages
...acquisition of 'other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Return of Alien Property. Hearings ... on H.R. 7201, ... January 1928

United States. U.S. Congress. Senate. Committee on finance - 1928 - 274 pages
...acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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