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" 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 314
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Code of Federal Regulations

1966
...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,...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...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,...
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Miscellaneous Tax Bills V: Hearings Before the Subcommittee on Taxation and ...

United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management Generally - 1980 - 502 pages
...imminence thereof) of properly used in the trade or business and capital assets held for more than 9 months into other property or money, exceed the recognized...or exchanges of capital assets held for more than 9 months. If such gains do not exceed such losses, such gains and losses shall not be considered as...
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A Guide to Federal Income Tax for Timber Owners

1982 - 74 pages
...imminence thereof) of property used in the trade or business and capital assets held for more than 1 year into other property or money, exceed the recognized...or exchanges of capital assets held for more than 1 year. If such gains do not exceed such losses, such gains and losses shall not be considered as gains...
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Reports of the Tax Court of the United States, Volume 86

United States. Tax Court - 1986
...property used in the trade or business and capital assets held for more than 6 months [9 months in 1977] into other property or money, exceed the recognized...or exchanges of capital assets held for more than 6 months (9 months in 1977). If such gains do not exceed such losses, such gains and losses shaii wrt.\ae...
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Reports of the Tax Court of the United States, Volume 32

United States. Tax Court - 1960
...or dairy purposes, and held by him for 12 months or more from the date of acquisition. (2) GBNERAL RULE. If, during the taxable year, the recognized...capital assets. For the purposes of this paragraph : (A) In determining under this paragraph whether gains exceed losses, tbe gains and losses described...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1972
...In the trade or business, plus tne 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,...
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Code of Federal Regulations

1968
...In the trade or business, plus the recognized galus 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,...
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Code of Federal Regulations

1967
...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,...
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Reports of the Tax Court of the United States, Volume 52

United States. Tax Court - 1969
...INVOLUNTARY CONVERSIONS. (a) GE.VEUAI, UIII.K. If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or...or exchanges of capital assets held for more than 6 months. where an entire business is sold in a "package deal," it does not constitute a...
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