 | United States. Tax Court - 1945 - 1364 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. Tax Court - 1971 - 1470 էջ
...or business, plus the recognized gains 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 and capital ossets held for more than 6 months into other... | |
 | United States. Tax Court - 1986 - 1420 էջ
...or business, plus the recognized gains 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 and capital assets held for more than 6 months [9 months... | |
 | United States. Tax Court - 1970 - 1228 էջ
...CONVERSIONS. — If property (as a result of its destruction in whole or in part, theft or sei7.ure. or an exercise of the power of requisition or condemnation. or the threat or Imminence thereof) is compul.sorlly or Involuntarily converted Into property similar or related In service or use to the... | |
 | 1973 - 882 էջ
...business, plus ti»e recognized gains from the compulsory or involuntary conversation (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 and capital assets held for more than 6 months into other... | |
 | United States. Internal Revenue Service - 1975 - 92 էջ
...or business, plus the recognized gains 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 and capital assets held for more than 6 months into other... | |
 | 1966 - 468 էջ
...a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure,...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... | |
 | 1970 - 428 էջ
...defined in section 1231 (b)), and (iii) 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... | |
 | 1968 - 404 էջ
...denned in section 1231 (b)), and (c) 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) . (iii) Any item, to the extent attributable... | |
 | 1973 - 532 էջ
...defined In section 1231 (b)), and (111) Prom 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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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... 
