 | Administrative law - 1989 - 604 pages
...of livestock solely on account of drought (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1993 - 660 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1967 - 528 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1972 - 580 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | United States. Congress. Joint Committee on Taxation - Business & Economics - 1997 - 592 pages
...Act amends Code section 1033(e) to provide that the sale of livestock (other than poultry) that are held for draft, breeding, or dairy purposes in excess...livestock that would have been sold but for drought (as under present law), flood or other weather-related conditions is treated as an involuntary conversion.... | |
 | United States. Congress. Senate. Committee on Finance - Business & Economics - 2005 - 164 pages
...substantially all of the use of the replacement property is in the city of New York (sec. 1400L(g)). The sale of livestock (other than poultry) that is...livestock that would have been sold but for drought, flood, or other weather-related conditions is treated as an involuntary conversion. The AJCA provided... | |
 | CCH Tax Law Editors - Business & Economics - 2008 - 1872 pages
...livestock solely on account of drought. — (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1973 - 618 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1969 - 556 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
 | Administrative law - 1966 - 516 pages
...livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he followed his usual business practices... | |
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Sale or exchange of livestock solely on account of drought. (a) The sale or exchange of livestock (other than poultry) held for draft, breeding, or dairy purposes in excess of the number the taxpayer would sell or exchange during the taxable year if he... 
