 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 strani
...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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 strani
...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... | |
 | 1955 - 1708 strani
[ Prikaz vsebine te strani ni dovoljen ] | |
 | United States. Internal Revenue Service - 1924 - 396 strani
...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... | |
 | 1936 - 1474 strani
[ Prikaz vsebine te strani ni dovoljen ] | |
 | Eric Louis Kohler - 1924 - 514 strani
...involuntarily converted into cash or its equivalent as a result of (A) its destruction in whole or in part, (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... | |
 | 1966 - 1684 strani
[ Prikaz vsebine te strani ni dovoljen ] | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 strani
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 strani
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 strani
...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... | |
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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,... 
