 | United States - Law - 1953 - 1744 pages
...or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted — (1) ation is satisfied at other than its face value or...otherwise disposed of, gain or loss shall result to the e (2) Conversion into money where disposition occurred prior to 1951. Into money, and the disposition... | |
 | Administrative law - 1970 - 868 pages
...or condemnation or threat or Imminence thereof) Is compulsorlly or Involuntarily converted — (1) Conversion into similar property. Into property similar...property so converted, no gain shall be recognized. (2) Conversion into money where disposition occurred prior to 1951. Into money, and the disposition... | |
 | Administrative law - 1960 - 880 pages
...or condemnation or threat or Imminence thereof) Is compulsorlly or Involuntarily converted — (1) Conversion into similar property. Into property similar...property so converted, no gain shall be recognized. (2) Conversion into money where disposition occurred prior to 1951. Into money, and the disposition... | |
 | Administrative law - 1961 - 636 pages
...or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted — (1) Conversion into similar property. Into property similar...property so converted, no gain shall be recognized. (2) Conversion into money where disposition occurred prior to 1951. Into money, and the disposition... | |
 | Administrative law - 1990 - 922 pages
...requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted only into property similar or related in service or use...property so converted, no gain shall be recognized. Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1)... | |
 | Administrative law - 1998 - 832 pages
...requisition or condemnation or threat or imminence thereof) is compulsorlly or involuntarily converted only into property similar or related in service or use...property so converted, no gain shall be recognized. Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1)... | |
 | Administrative law - 1966 - 500 pages
...requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted only into property similar or related in service or use...property so converted, no gain shall be recognized. Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1)... | |
 | Administrative law - 1997 - 886 pages
...requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no pain shall be recognized. Such nonrecognition of gain is mandatory. (c) Conversion into money or into... | |
 | United States, Walter Elbert Barton - Income tax - 1953 - 708 pages
...condemnation or threat or imminence thereof) is compulsorily or involuntarily converted — Sec. 112. (f) (1) Conversion into similar property. — Into property...or use to the property so converted, no gain shall he recognized. Sec. 112. (f) (2) Conversion into money where disposition occurred prior to 1951. —... | |
 | United States. Congress. Senate. Committee on Finance - Taxation - 1954 - 1472 pages
...or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted — (1) CONVERSION INTO SIMILAR PROPERTY. — Into property...property so converted, no gain shall be recognized. (2) CONVERSION INTO MONEY WHERE DISPOSITION OCCURRED PRIOR TO i9Si.— In money, and the disposition... | |
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If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof) is compulsorily or involuntarily converted — (1) Conversion into similar property. Into property similar... 
