 | United States. Internal Revenue Service - 1973
...recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
 | United States. Tax Court - 1956 - 1170 páginas
...upon sales or exchanges of property used In the trade or business, plus the recognized gains from tlie compulsory or Involuntary conversion (as a result...exercise of the power of requisition or condemnation or the threat or Imminence thereof) of property used In the trade or business and capital assets held... | |
 | United States. Internal Revenue Service - 1975 - 652 páginas
...taxable years following the taxable year of such loss. Under section 1231 of the Code losses from the involuntary conversion (as a result of destruction...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
 | United States. Tax Court - 1956 - 1226 páginas
...Revenue Code of 1939, then in effect, which provides in part as follows : If property (as a result of its destruction In whole or in part, theft or seizure,...exercise of the power of requisition or condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted * • * into money which... | |
 | United States. Tax Court - 1971 - 1470 páginas
...recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or Imminence thereof) of property used in the trade or business and capital ossets held... | |
 | United States. Tax Court - 1986 - 1420 páginas
...recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
 | United States. Tax Court - 1972 - 988 páginas
...the charter as "property" when it was acquired by Heron, and he should be held to that determination compulsory or Involuntary conversion (as a result...exercise of the power of requisition or condemnation or the threat or Imminence thereof) of property used In the trade or business and capital assets held... | |
 | 1973 - 882 páginas
...the trade or business, plus ti»e recognized gains from the compulsory or involuntary conversation (as a result of destruction in whole or in part, theft...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
 | 1974 - 532 páginas
...used in the trade or business (as denned in section 1231 (b)), and (1l1) The compulsory or 1nvoluntary conversion (as a result of destruction, in whole or...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined). (B) Any... | |
 | United States. Internal Revenue Service - 1975 - 92 páginas
...recognized gains on sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
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... (2) General rule. — If, during the taxable year, the recognized gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole... 
