| 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.... | |
| 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,... | |
| 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... | |
| 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,... | |
| 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... | |
| 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.... | |
| 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.... | |
| 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,... | |
| |