Under section 1031 (a), no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either for productive use in trade or business or for investment. Description of Possible Options to Increase Revenues - 240. lappuseautors: United States. Congress. House. Committee on Ways and Means - 1987 - 291 lapasPilnskats - Par šo grāmatu
| Harrison B. Spaulding - 1927 - 336 lapas
...deduction of capital losses.1 (2) Another limitation concerns certain exchanges of property. No taxable gain or loss is recognized if property held for productive use in trade or business or for investment (not including stock-in-trade or other property held primarily... | |
| 1960 - 880 lapas
...or exchange of property. See section 1002 and the regulations thereunder. Under section 1031 (a) , no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either... | |
| 2000 - 856 lapas
...requiring the recognition of gain or loss upon the sale or exchange of property. Under section 1031(a)(l), no gain or loss is recognized if property held for productive use in a trade or business or for investment is exchanged solely for property of a like kind to be held either... | |
| 1970 - 868 lapas
...sale or exchange of property. See section 1002 and the regulations thereunder. Under section 1031 (a), no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either... | |
| United States. Tax Court - 1984 - 1120 lapas
...for the nonrecognition treatment accorded by section 1031. 15 In general, section 1031 provides that no gain or loss is recognized if property held for productive use in the trade or business or for investment (excluding property held primarily for sale and certain other types... | |
| United States. Tax Court - 1989 - 1448 lapas
...first issue is whether petitioners met the requirements of section 1031. Section 1031(a) provides that no gain or loss is recognized if property held for productive use in a trade or business or for investment (excluding certain types of property not involved herein) is... | |
| United States. Tax Court - 1973 - 908 lapas
...NW 2d 892 (1960) ; In Re Bisbee^s Estate, 177 Wis. 77, 187 NW 653 (1922). Under section 1031, supra, no gain or loss is recognized if property held for productive use in trade or business or for investment is "exchanged" solely for property of a like kind to be held either... | |
| United States. Tax Court - 1974 - 918 lapas
...NW 2d 892 (1960) ; In Re BisbeJs Estate, 177 Wis. 77, 187 NW 653 (1922). Under section 1031, supra, no gain or loss is recognized if property held for productive use in trade or business or for investment is "exchanged" solely for property of a like kind to be held either... | |
| 1967 - 528 lapas
...or exchange of property. See section 1002 and the regulations thereunder. Under section 1031 (a) , no gain or loss is recognized if property held for productive use in trade or business or for investment is exchanged solely for property of a like kind to be held either... | |
| United States. Tax Court - 1984 - 1122 lapas
...for the nonrecognition treatment accorded by section 1031. 15 In general, section 1031 provides that no gain or loss is recognized if property held for productive use in the trade or business or for investment (excluding property held primarily for sale and certain other types... | |
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