 | United States. Tax Court - Taxation - 1954 - 1210 pages
...property, and the other farm land. He seeks to apportion the » SEC. 112. RECOGNITION OF GAIN OR LOSS. (f) INVOLUNTARY CONVERSIONS. — If property (as a result...power of requisition or condemnation, or the threat of Imminence thereof) Is compulsorlly or Involuntarily converted Into property similar or related In... | |
 | Administrative law - 1973 - 882 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... | |
 | Administrative law - 1970 - 772 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... | |
 | Administrative law - 1966 - 468 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... | |
 | Administrative law - 1981 - 1062 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 dispostion" includes the destruction or loss, in whole or in part, of property... | |
 | Administrative law - 1987 - 776 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 dispostion" includes the destruction or loss, in whole or in part, of property... | |
 | United States - Session laws - 1939 - 780 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 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...condemnation, or the threat or imminence thereof) is compnlsorily or involuntarily converted into proj>erty similar or related In service or use to the... | |
 | United States. Tax Court - Law reports, digests, etc - 1954 - 1302 pages
...Section 112 (f) provides that if property, as a result of an exercise of the power of condemnation, is involuntarily converted into property similar or related...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. Tax Court - Law reports, digests, etc - 1944 - 1254 pages
...(ns a result of Its destruction in whole or in part, theft or seizure, or an exercise of the [lower of requisition or condemnation, or the threat or imminence...service or use to the property so converted, or into monev which is forthwith in good fnith, under regulations prescribed by the Commissioner wlih the approval... | |
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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... 
