 | United States. Tax Court - Law reports, digests, etc - 1951 - 1050 pages
...as is not so expended. 1 SEC. 112. RECOGNITION OF GAIN OR LOSS. • *••••* (f) INVOLUNTAKY CONVERSIONS. — If property (as a result of Its destruction...condemnation, or the threat or Imminence thereof) Is eompulsorlly or Involuntarily converted Into property similar or related In service or use to the property... | |
 | United States. Tax Court - Law reports, digests, etc - 1954 - 1158 pages
...entitled to the benefits of section 112 (f) of the Code1 as 1 SEC. 112. RECOGNITION OF GAIN OR LOSS. (f ) INVOLUNTARY CONVERSIONS. — If property (as a result...under regulations prescribed by the Commissioner with the apit existed prior to its amendment by the Revenue Act of 1951. This argument is based upon the... | |
 | New York (State) - Session laws - 1954 - 1240 pages
...forty-one °^ *^e ^aws °^ nineteen hundred fifty-three, is hereby amended to read as follows : (4) If property (as a result of its destruction in whole...in good faith, under regulations prescribed by the tax commission, expended in the acquisition of other property similar or related in service or use... | |
 | United States. Internal Revenue Service - Tax administration and procedure - 1954 - 726 pages
...into money which is forth1 Sec. 112 (f) of the Internal Revenue Code Is as follows: "(f) INVOI.UNTART CONVERSIONS. — If property (as a result of Its destruction...or condemnation, or the threat or Imminence thereof I is compulsorlly or Involuntarily converted Into property similar or related In service or use to... | |
 | United States. Tax Court - Law reports, digests, etc - 1958 - 1382 pages
....._ 149,750.71 Gain recognizedSection 112 (f) as it existed in 1949 provided as follows: INVOLUNTABY CONVERSIONS. — If property (as a result of Its destruction...under regulations prescribed by the Commissioner with the approval of the Secretary, expended In the acquisition of other property similar or related in... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1960 - 1044 pages
...mortgage indebtedness of $90,000 and plaintiff paid $21,415.80 in cash 1 (f ) Involuntary convenient. If property (as a result of its destruction In whole...condemnation, or the threat or imminence thereof) is compulsorlly or involuntarily converted Into property similar or related in service or use to the property... | |
 | Administrative law - 1965 - 598 pages
..."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; and, the term "other disposition" includes the destruction or loss, in whole or in part, of property... | |
 | United States. Tax Court - Taxation - 1956 - 1226 pages
...section 112 (f) of the Internal Revenue Code of 1939, then in effect, which provides in part as follows : If property (as a result of its destruction In whole...compulsorily or involuntarily converted * • * into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval... | |
 | United States. Tax Court - Taxation - 1954 - 1200 pages
...considered losses from a compulsory or Involuntary conversion. 1 SEC. 112. RECOGNITION OF GAIN OR LOSS. (f) INVOLUNTARY CONVERSIONS. — If property (as a result...condemnation, or the threat or Imminence thereof) is compulsorlly or involuntarily converted Into property similar or related In service or use to the property... | |
 | United States. Tax Court - Taxation - 1949 - 1378 pages
...when we realize that "control" within the meaning of section 112 means ownership by 1 (f) INVOLUNTAET CONVERSIONS. — If property (as a result of Its destruction...condemnation, or the threat or imminence thereof) la compulsorily or Involuntarily converted into property similar or related in service or use to the... | |
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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... 
