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" If, during the taxable year, the recognized gains upon sales or exchanges of property nsed in the trade 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,... "
Tax Cases Decided with Opinions by the Supreme Court of the United States - Stran 175
avtor: Congress. Internal Revenue Taxation Joint Committee - 1961
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General Laws of the State of Minnesota

Minnesota - 1937 - 248 strani
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General Laws of the State of Minnesota

Minnesota - 1933 - 1392 strani
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Cases Decided in the United States Court of Claims ... with ..., Količina 149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 strani
...involuntary conversion (as a result of the destruction in whole or in part, theft or seizure, or the exercise of the power of requisition or condemnation or the threat or imminence thereof) of the property used in the trade or business and capital assets held for more than six months into other...
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The Laws of Wisconsin

Wisconsin - 1943 - 1142 strani
...and finished goods), as a result of its destruction in whole or in part by fire or other casualty, theft or seizure, or an exercise of the power of requisition...or condemnation or the threat or imminence thereof, is involuntarily converted into money which is within one year in good faith, under regulations prescribed...
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Annual Report of the American Bar Association: Including ..., Količina 70

American Bar Association - 1945 - 838 strani
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The Federal Reporter

1940 - 1236 strani
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1935 - 648 strani
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Columbia Law Review, Količina 41

1941 - 1542 strani
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United States Reports: Cases Adjudged in the Supreme Court at ..., Količina 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 strani
...the property prior to the exchange. (5) If property (as a result of its destruction in whole or hi part, theft or seizure, or an exercise of the power...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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