Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... Wisconsin Session Laws - Página 279por Wisconsin - 1982Vista completa - Acerca de este libro
| United States. Internal Revenue Service - 1924 - 396 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. SEC. 203. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation... | |
| John F. Sherwood - 1925 - 206 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (Section 203 — 1924 Act) Dividends, (a) The term "dividend" when used in this title * * * *********... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
...so used or in the establishment of a replacement fund to be used for such purpose within one year. If any part of the money is not so expended, the gain,...in excess of the money which is not so expended." rived * * *." All of tbe revenue acts have provided that " income " shall include gains, profits, and... | |
| Nathan William MacChesney - 1927 - 960 páginas
...a corporation owning such other property, or (3) In the establishment of a replacement fund. . . . If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. . . . In any case where the taxpayer elects to replace or restore the converted property but it is... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (g) Distribution of stock on reorganization. — If there is distributed, in pursuance of a plan of... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
...so used or in the establishment of a replacement fund to be used for such purpose within one year. If any part of the money is not so expended, the gain,...in excess of the money which is not so expended." Argument : Under the sixteenth amendment to the Constitution the Congress has power to lay and levy... | |
| Harrison B. Spaulding - 1927 - 336 páginas
...other property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain,...not in excess of the money which is not so expended. (c) If there is distributed, in pursuance of a plan of reorganization, to a shareholder in a corporation... | |
| |