 | 1972 - 580 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.... | |
 | 1982 - 28 pages
...sale) held for productive use in a trade or business or for investment is involuntarily converted, then property of a "like kind" to be held either for productive use in a trade or business or for investment is treated as property similar or related in service or use to... | |
 | United States. Tax Court - 1989 - 1150 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... | |
 | Thomas J. Mahlum - 2003 - 88 pages
...loss is not recognized when property held for investment or for productive use in trade or business is exchanged solely for property of a like kind to be held either for investment or for productive use in trade or business. Ron is convinced he can meet the requirements... | |
 | United States - 1939 - 780 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. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized... | |
 | Joseph B. Darby - 2006 - 542 pages
...requisition, or condemnation, or threat or imminence thereof) compulsorily or involuntarily converted, property of a like kind to be held either for productive use in trade or business or for investment shall be treated as property similar or related in service or use to the property... | |
 | CCH Tax Law Editors - 2008 - 1872 pages
...or loss is recognized if property held for productive use in a trade or business or for investment is exchanged solely for property of a like kind to be held either for productive use in a trade or business or for investment. Under section 1031(a)(l), property held for productive use in... | |
 | Carol A. Cantrell - 2007 - 902 pages
...exercise date. The IRS relied on IRC Section 1036(a), which provides that no gain or loss is recognized if common stock in a corporation is exchanged solely for common stock in the same corporation. The exchange of 1,000 previously owned shares for the first 1,000 NQ shares qualified under IRC Section... | |
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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... 
