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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

1971
...the power of requisition or condemnation or the threat or imminence thereof) of property used in tha trade or business and capital assets held for more...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 44

United States. Tax Court - 1965
...assets held for more than 6 months Into other property or money, exceed the recognized losses from inch sales, exchanges, and conversions, such gains and...losses from sales or exchanges of capital assets. For purposes of this subsection (2) losses upon the destruction. In whole or...
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Reports of the Tax Court of the United States, Volume 27

United States. Tax Court - 1957
...the recognized gains upon sales or exchanges of property used In the trade or business exceed the recognized losses from such sales, exchanges,...gains and losses shall not be considered as gains and f -s from tales or exchange! of capital assets. 427553 57 -8 tax noncapital .security...
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The Code of Federal Regulations of the United States of America

1972
...Imminence thereof) of property used In the trade or buslnesf and capital assets held for more than в months Into other property or money, exceed the recognized...or exchanges of capital assets held for more than в months. If such gains do not exceed such losses, such gains and losses shall not be considered as...
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Internal Revenue Bulletin

United States. Internal Revenue Service - 1958
...involuntary conversion of property used in the trade or business and capital assets held for more than six months into other property or money, exceed the recognized...or exchanges of capital assets held for more than six months. If such gains do not exceed such losses, such gains and losses shall be considered as gains...
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