...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,...

...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,...

...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...

...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...

...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...

...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...

...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,...

...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,...

...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,...

...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...