 •• "(2) General rule. If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole...  Reports of the Tax Court of the United States - Page 473by United States. Tax Court - 1955Full view - About this book
 | 1968 - 720 pages
...from the compulsory or Involuntary conversation (as a result of destruction In whole or In part, thelt or seizure, or an exercise of the power of requisition...condemnation or the threat or Imminence thereof) of property used In the trade or business and capital assets held for more than в months Into other property or... | |
 | 1968 - 1690 pages
...conversion of property Into money or other prop. erty as a result of complete or partial destruction, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or 1mm!nence thereof. Losses upon the cornplete or partial destruction, theft, seizure, requisition or... | |
 | United States. Internal Revenue Service - 1974 - 624 pages
...follows: If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from...condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or... | |
 | United States. Internal Revenue Service - 1975 - 804 pages
...that if, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from...condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than six months into other property... | |
 | United States. Internal Revenue Service - 1973
...RULE.— If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from...condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or... | |
 | 1969 - 402 pages
...sales or exchanges of property used in the trade or business (as defined In section 1231(b)), and (III) From the compulsory or Involuntary conversion (as...or condemnation or the threat or Imminence thereof) oí property used in the trade or business (as so denned). (B) Any item, to the extent attributable... | |
 | United States. Internal Revenue Service - 1975 - 652 pages
...conversion of property into money or other property as a result of complete or partial destruction, theft or seizure, or an exercise of the power of requisition...condemnation, or the threat or imminence thereof. Losses upon the complete or partial destruction, theft, seizure, requisition, or condemnation of property... | |
 | United States. Internal Revenue Service - 1976 - 624 pages
...that if, during the taxable year, the recognized gains on sales or exchanges of property used in a trade or business, plus the recognized gains from the compulsory or involuntary conversion of property used in the trade or business and capital assets held for more than six months into other... | |
 | 1970 - 420 pages
...defined In section 1231(b)), and (III) Prom the compulsory or Involuntary conversion (as a result oí destruction, In whole or in part, theft or seizure,...condemnation or the threat or Imminence thereof ) of property used In the trade or business (as so defined). (B) Any item, to the extent attributable to the carrying... | |
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