Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Books Books
" 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) is compulsorily or involuntarily converted into property similar or related... "
The Code of Federal Regulations of the United States of America Having ... - Page 1768
1939
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court, Volume 287

United States. Supreme Court - Courts - 1933
...the property prior to the exchange. (5) If property (as a result of its destruction in whole or hi part, theft or seizure, or an exercise of the power...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Internal Revenue Bulletin

United States. Bureau of Internal Revenue - Taxation - 1948
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part,...or condemnation or the threat or imminence thereof. As used in such paragraph the term "other disposition" includes the destruction of property by fire,...
Full view - About this book

Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition shares of all other classes of stock of...
Full view - About this book

Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 205 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...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...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...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...loss, but also of other property or money, then no loss from the exchange shall be recognized. (f) Involuntary conversions. — If property (as a result...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Return of Alien Property. Hearings ... on H.R. 7201, ... January 1928

United States. U.S. Congress. Senate. Committee on finance - 1928 - 260 pages
...Mr. HUMPHREYS. Let me see, and I think I have it here. The CHAIRMAN. Paragraph 5 is as follows: (5) If property (as a result of its destruction in whole...under regulations prescribed by the commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book

Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...stock, $100, less cash received $i). Involuntary conversion. — LAW. Section 203." .... (b) .... (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF