 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
 | Eric Louis Kohler - 1924 - 514 pages
...involuntarily converted into cash or its equivalent as a result of (A) its destruction in whole or in part, (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
 | John F. Sherwood - 1925 - 206 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. into property similar or related in service or use to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
 | Eric Louis Kohler - 1927 - 618 pages
...substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...substantially in proportion to his interest in the property prior to the exchange.1 (4) If property (as a result of its destruction in whole or in part, theft...to the property so converted, or into money which is forthwith in good faith expended in the acquisition of such similar property, or in the acquisition... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...whole or in part, theft or_ seizure, or an exercise of the power of requisition or condemnation, or^the threat or imminence thereof) is compulsorily or involuntarily...to the property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the... | |
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If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof... 
