| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...beginning after December 31, 1935. (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. Internal Revenue Service - 1936 - 604 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 compulsorlly or involuntarily converted into property similar or related in service or use to the... | |
| United States. Congress. Senate. Committee on Finance - 1939 - 780 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. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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... | |
| 1941 - 1688 էջ
...[SEC. 112. RECOGNITION OF GAIN oa 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... | |
| 1940 - 1806 էջ
...112. Recognition of gain or loss.] (/) Involuntary conversions. — If property (as a result of its Is compulsorily or Involuntarily converted into property similar or related in service or use to the... | |
| 1939 - 1030 էջ
...[SEC. 112. RECOGNiTiON OF GAiN OR Loss.l (f) Involuntary conversions. 1f 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 - 1964 - 1098 էջ
...defined in section 1231 (b)), and (ill) from the compulsory or involuntary conversion (as a result of destruction, in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined) . (B) Any item, to the extent attributable... | |
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