 | United States. Congress. Senate. Committee on Finance - 1928 - 272 էջ
...think I have it here. The CHAIRMAN. Paragraph 5 is as follows: (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States - 1928 - 1164 էջ
...proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States - 1928 - 268 էջ
...money, then no loss from the exchange shall be recognized. 203 (b) (5) If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Robert Hiester Montgomery - 1927 - 592 էջ
...proportion to his interest in the property prior to the exchange. (5) If property, (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | Robert Hiester Montgomery - 1923 - 1760 էջ
...its equivalent as a result of (A) its destruction in whole or in part, (B) theft or seizure, or (C) an exercise of the power of requisition or condemnation, or the threat or imminence thereof; and if the taxpayer proceeds forthwith in good faith, under regulations prescribed by the Commissioner... | |
 | United States. Internal Revenue Service - 1931 - 502 էջ
...the exchange shall be recognized. (f) Involuntary conversions. — If property (as, a result of its destruction in whole or in "part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 էջ
...from the exchange shall be recognized. (f) Involuntary conversions.—If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
 | United States. Board of Tax Appeals - 1933 - 1618 էջ
...recognized, except as hereinafter provided in this section. (b) (5) If property (as a result of Its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or Involuntarily converted into property similar or related in service or use to the... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 էջ
...112. RECOGNITION OF GAIN OR LOSS.] (f) Involuntary conversions. — If property (as a result of its destruction in whole or in part, theft or seizure,...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the... | |
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CONVERSIONS. (a) GENERAL RULE. — If, during the taxable year, the recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion... 
