 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, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...if property held for productive use hi trade or business or for investment (not including stock hi trade or other property held primarily for sale, nor...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... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 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... | |
 | 1924 - 1040 pages
...section. ( b ) ( 1 ) No gain or loss shall be recognized if property held for productive use in Irado or business or for investment { not including stock...In trade or other property held primarily for sale, дог stpcks, bondn. notes, choses in action, certificate's of trust or beneficial interest, or other... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...PRODUCTIVE USE OR INVESTMENT. — Xo 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... | |
 | 1939 - 1030 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. 3.112 (b) (1)-1 Property held for productive use in trade or business or for investment.... | |
 | 1941 - 1688 pages
...productive use or investment. No gain or loss shall be recognized If property held for productive use with the collector for the district in which the...month following that for which the return is made. or for Investment. § 19.112 (b) (1)-1 Property field for productive use in trade or business or for... | |
 | 1940 - 1806 pages
...productive use or investment. — No gain or loss shall be recognized If property held for productive use clude the Income of such corporation for such part...that the tax liability of any affiliated group of or for Investment. §9.112 (b) (!)-> Property held for productive use in trade or business or for investment.... | |
 | United States. Tax Court - 1984 - 1120 pages
...EXCHANGES SOLELY IN KIND.— 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. "If cash or other property which does not qualify as like-kind property (boot) is... | |
 | United States. Tax Court - 1979 - 1248 pages
...EXCHANGES SOLELY IN KIND.— 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. In the above section, one component provides for nonrecognition of realized gain... | |
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