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" Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... "
Digest of the Federal Revenue Act of 1921: For Income and Excess Profits ... - Page 52
by National City Company - 1921 - 99 pages
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The Internal Revenue Code of 1954: Hearings Before the Committee on ..., Part 3

United States. Congress. Senate. Committee on Finance - 1954 - 656 pages
...Secretary or his delegate, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such otlier property, or in the establishment of a replacement fund....
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Cases Decided in the United States Court of Claims ... with ..., Volume 143

United States. Court of Claims, Audrey Bernhardt - 1960 - 1044 pages
...approval of the Secretary, expended in the acquisition of other property similar or related In service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or In the establishment of a replacement fund,...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1208 pages
...Secretary or his delegate, expended in the acquisition of other property similar or related in service T/o v v v v v v v v v x x x xbxcx control of a corporation owning such other property, or in the establishment of a replacement fund....
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1392 pages
...Secretary or his delegate, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund....
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Reports of the Tax Court of the United States, Volume 36

United States. Tax Court - 1962 - 1266 pages
...conversion of property. It was there provided that if the proceeds from the conversion were expended in the acquisition of other property "of a character similar or related in service or use to the property converted," then there should be allowed as a deduction sucli portion of the gain derived...
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Reports of the Tax Court of the United States, Volume 10

United States. Tax Court - 1949 - 1378 pages
...approval of the Secretary, expended In the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund,...
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Reports of the United States Tax Court, Volume 55

United States. Tax Court - 1970 - 1228 pages
...approval of the Secretary, expended in the acquisition of other property similar or related In service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or In the establishment of Footnote continued...
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The Code of Federal Regulations of the United States of America

1967 - 528 pages
...Secretary or his delegate, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund....
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The Code of Federal Regulations of the United States of America

1972 - 580 pages
...Secretary or his delegate, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund....
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...approval of the Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund,...
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