 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 lapas
...hardships due to the imposition of taxes when no realization in fact has taken place, but where property held for productive use In a trade or business or for Investment is simply replaced by similar property. In the absence of some such proWsion an injustice may be done... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 lapas
...hardships due to the imposition of taxe9 when no realization In fact has taken place, but where property held for productive use in a trade or business or for Investment is simply replaced by similar property. In the absence of some such provision an injustice may be done... | |
 | Robert Hiester Montgomery - 1927 - 1510 lapas
...hardships due to the imposition of taxes when no realization in fact has taken place, but where property held for productive use in a trade or business or for investment is simply replaced by similar property. In the absence of some such provision an injustice may be done... | |
 | 1998 - 832 lapas
...disqualified property. For purposes of this paragraph tjx2). disqualified property means property that is not held for productive use in a trade or business or for investment or is property described in section 1031(a)(2). (vi) Examples. This paragraph (j)(2) may be illustrated... | |
 | United States. Internal Revenue Service - 1968 - 938 lapas
...interests qualifies, as does the exchange of equipment, under section 1031 of the Code as property held for productive use in a trade or business or for investment which is exchanged solely for property of a like kind to be held for use in a trade or business or... | |
 | United States. Tax Court - 1963 - 1156 lapas
...in trade or other property held primarily for sale. The Salinas property was acquired by petitioners to be held for productive use in a trade or business or for investment. The Buena Park property and the Salinas property were of like kind. OPINION. Petitioners owned 31.148... | |
 | United States. Internal Revenue Service - 1976 - 624 lapas
...in a trade or business or for investment (and not primarily for sale) , property of a "like kind," to be held for productive use in a trade or business or for investment purposes, will be treated as similar or related in service or use to the property so converted. Rev.... | |
 | United States. Internal Revenue Service - 1978 - 636 lapas
...partnership У. Section 1031 (a) of the Code provides that no gain or loss shall be recognized if property held for productive use in a trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes,... | |
 | United States. Internal Revenue Service - 1979 - 644 lapas
...property. Section 1033 (g) of the Code provides that, for purposes of section 1033 (a), if real property held for productive use in a trade or business or for investment is, as a result of its condemnation, compulsorily or involuntarily converted, property of a like kind... | |
 | United States. Internal Revenue Service - 1976 - 720 lapas
...tenant farmers continuously since 1950. The sale constituted an involuntary conversion of real property held for productive use in a trade or business or for investment within the meaning of section 1033 of the Code. The proceeds from the sale were used to construct a... | |
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No gain or loss shall be recognized on the exchange of property held for productive use in a trade or business or for investment... 
