 | United States. Tax Court - 1984 - 1120 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...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 - 1989 - 1136 pages
...received (here, real estate), without the interposition of a corporate form. Bolker v. Commissioner, evidences of indebtedness or interest) is exchanged...held either for productive use in trade or business or for investment. [The subsequent amendments of this provision by sec. 77 of the Deficit Reduction... | |
 | 1971 - 1766 pages
...primarily for sale, nor stocks, bonds, notes, choses In action, certificates of trust or beneficial interest, or other securities or evidences of Indebtedness...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... | |
 | 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... | |
 | 1971 - 544 pages
...certificates of trust or beneficial Interest, or other 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 or for Investment. §1.1031(a)-l Property held for productive use in trade or business or for investment.... | |
 | 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... | |
 | 1972 - 604 pages
...primarily for sale, nor stocks, bonds, notes, choses In action, certificates of trust or beneficial interest, or other securities or evidences of 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... | |
 | United States. Congress. Senate. Government Operations - 1973 - 2098 pages
...property held for productive use in trade or business or for investment (not including stock, etc. ) is exchanged solely for property of a like kind to...held either for productive use in trade or business or for investment." There is a good deal of "tailoring" of transactions to fit the letter of 1031.... | |
 | 1974 - 666 pages
...1036. Stock for stock of same corporation — (a) General rule. No gain or loss shall be recognized if common stock in a corporation is exchanged solely for common stock in t.ne same corporation, or if preferred stock in a corporaton is exchanged solely for preferred stock... | |
 | 1967 - 528 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...held either for productive use in trade or business or for investment. §1.1031(a)-l Property held for productive use in trade or business or for investment.... | |
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... bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or... 
