 | United States. Bureau of Internal Revenue - 1950 - 200 페이지
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part,...or condemnation or the threat or imminence thereof. As used in such paragraph the term "other disposition" includes the destruction of property by fire,... | |
 | United States. Internal Revenue Service - 1924 - 396 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition shares of all other classes of stock of... | |
 | John F. Sherwood - 1925 - 206 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. into property similar or related in service or use...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
 | Eric Louis Kohler - 1927 - 618 페이지
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
 | Harrison B. Spaulding - 1927 - 336 페이지
...however, must be substantially in proportion to his interest in the property prior to the exchange.1 (4) If property (as a result of its destruction in whole...converted, or into money which is forthwith in good faith expended in the acquisition of such similar property, or in the acquisition of control of a corporation... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 페이지
...whole or in part, theft or_ seizure, or an exercise of the power of requisition or condemnation, or^the threat or imminence thereof) is compulsorily or involuntarily...under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar or related in... | |
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If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related... 
