 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 9by United States. Tax Court - 1963Full view - About this book
 | United States - 1928 - 268 pages
...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...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...provided in this section. (b) (i) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment, or if common stock in a corporation is exchanged solely for common stock in the... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...LAW. Section 203. .... (b) (i) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...choses in action, certificates of trust or beneficial interests, or other securities or evidences of indebtedness or interest) is exchanged solely for property... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...investment not including stock, bonds, notes, choses in action, certificates of trust or licneficial interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use. 626 [Ch. 23 i or for investment is simply replaced by similar property.... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...— In the following cases no gain or loss is recognized : (a) If property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment. The words " like kind " have reference to the nature or character of the property... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...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...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION.—No gain or loss shall be recognized if... | |
 | United States. Board of Tax Appeals - 1933 - 1618 pages
...Exchanges solely In kind.— (1) PROPERTY HKLD FOR PRODUCTIVE USE OR INVESTMENT. — No gain Or lOSS trust or beneficial interest, or other securities...held either for productive use In trade or business or for investment. • *••••• (3) STOCK FOB STOCK ON REORGANIZATION. — No gain or loss... | |
 | United States. Board of Tax Appeals - 1933 - 1616 pages
...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...primarily for sale, nor stocks, bonds, notes, choses iu action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...PRODUCTIVE USE OB INVESTMENT. — No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including...held either for productive use in trade or business or for investment. ART. 112(b)(1)-l. Property held for productive use in trade or business or for investment.... | |
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