 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
 | 1971 - 1766 pages
...from exchange 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...exchanged solely for property of a like kind to be fiejc" either for productive use In trade or business or for investment. § 1.1031 (a)-l Property held... | |
 | 1971 - 544 pages
...from exchange 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...securities or evidences of Indebtedness or Interest) la exchanged solely for property of a like kind to be held either for productive use in trade or business... | |
 | United States. Tax Court - 1989 - 1136 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...trust or beneficial interest, or other securities or not recognize any gain on its exchange of the I- 10 property for Elysian Fields.7 The purpose of section... | |
 | United States. Tax Court - 1989 - 1448 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 primarily for sale, nor stocks, bonds, notes, chases in action, certificates of trust or beneficial interest, or other securities or evidences of... | |
 | United States. Tax Court - 1981 - 1252 pages
...However, the exchanged property cannot include stock in trade or other property held primarily for sale, stocks, bonds, notes, choses in action, certificates...securities or evidences of indebtedness or interest. Section 1.1031(a)-l(b), Income Tax Regs., states that the term "like kind" refers to "the nature or... | |
 | United States. Tax Court - 1990 - 1014 pages
...shall be recognized if property held for productive use in trade or business or for investment * * * is exchanged solely for property of a like kind to...held either for productive use in trade or business or for investment. [See also sec. 1.1031(a)-l. Income Tax Regs.] Ordinarily, section 1001(c) requires... | |
 | United States. Tax Court - 1971 - 1470 pages
...recognized If property held for productive use In trade or business or for Investment • • • IB exchanged solely for property of a like kind to be...held either for productive use in trade or business or for Investment. (b) GAIN FROM EXCHANGE NOT SOLELY IN KIND. — If an exchange would be within the... | |
 | United States. Tax Court - 1972 - 1132 pages
...recognized If property held for productive use In trade or business or for Investment <not Including etock In trade or other property held primarily for sale, nor stocks, bonds, notes, chases in action, certificates of trust or beneficial Interest, or other securities or evidences of... | |
 | 1972 - 604 pages
...exchange solely in kind. No gain or loss shall be recognized if property held for productive use In trad* or business or for Investment (not Including stock...Indebtedness or Interest) Is exchanged solely for property of » like kind to be held either for productive tue In trade or business or for investment. § 1.1031... | |
 | 1973 - 612 pages
...from exchange 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...trade or other property held primarily for sale, nor stooks, bonds, notes, choses In action, certificates of trust or beneficial Interest, or other securities... | |
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