 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 or in part, theft or seizure,...  Federal Income, Estate and Gift Tax Laws, Correlated - Page 314by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | United States. Tax Court - 1947
...exchanges, and conversions, such gains and losses shall be considered as gains and loon from sales or exchanges of capital assets held for more than...capital assets. For the purposes of this paragraph ; (A) In determining under this paragraph whether gains exceed losses, the gains and losses described... | |
 | 1978
...involuntary conversions — (a) General rule. If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or...losses from sales or exchanges of capital assets. For purposes of this subsection— (1) In determining under this subsection whether gains exceed losses,... | |
 | 1961
...in the trade or business, plus the recognized gains from the compulsory or involuntary conversation (as a result of destruction in whole or in part, theft...losses from sales or exchanges of capital assets. For purposes of this subsection — (1) In determining under this subsection whether gains exceed losses,... | |
 | 1974
...the trade or business, plus ti»e recognized gains Irom the compulsory or Involuntary conversation (as a result of destruction In whole or In part, theft...losses from sales or exchanges of capital assets. For purposes of this subsection — (1) In determining under this subsection whether gains exceed losses,... | |
 | 1960
...Involuntary conversation (as a result of destruction In whole or In part, theft or seizure, or an exercise o' the power of requisition or condemnation or the threat...losses from sales or exchanges of capital assets. For purposes of this subsection — (1) In determining under this subsection whether gains exceed losses,... | |
 | 1969
...thereof) of property used in the trade or business and capital assets held for Title 26— Chapter I more than 6 months Into other property or money, exceed...losses from sales or exchanges of capital assets. For purposes of this subsection — (1) In determining under this subsection whether gains exceed losses,... | |
 | 1971
...the trade or business and capital assets held for more than 6 months into other property or mc'ney, exceed the recognized losses from such sales, exchanges,...losses from sales or exchanges of capital assets. For purposes of this subsection(1) In determining under this subsection whether gains exceed losses, the... | |
 | 1977
...property or money, exceed the recognized losses from such sales, exchanges, and conversions, such [rains and losses shall be considered as gains and losses...losses from sales or exchanges of capital assets. For purposes of this subsection— (1) In determining under this subsection whether gains exceed losses,... | |
 | 1976
...exchanges, and conversions, such gains and losses shall be considered as galna and losses from sales or exchanges of capital assets held for more than...losses from sales or exchanges of capital assets. For purposes of this subsection — (1) In determining under this subsection whether gains exceed losses,... | |
 | United States. Tax Court - 1951
...CONVERSION AND FROM THE SALE OB EXCHANGE OF CERTAIN PROPERTY USED IN THE TRADE OB BUSINESS. — ******* (2) GENERAL RULE. — If, during the taxable year,...not exceed such losses, such gains and losses shall be considered as gains and losses from sales or exchanges of capital assets. For the purposes of this... | |
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