 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...gains upon sales or exchanges of property used In the trade or business, plus tbe recognized gains from the compulsory or Involuntary conversion (as...Imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States - 1953 - 1744 lapas
...gains upon sales or exchanges of property used in the trade or business, plus the recognized gains title П, § 214, 64 Stat. 937. 1944 — Feb. 25,...Stat. 808. § 117. Capital gains and losses — (a) business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States. Tax Court - 1967 - 786 lapas
...recognized (fains on sales or exchanges of property used In the trade or business, plus the recognized gains from the compulsory or Involuntary conversion (as...Imminence thereof) of property used In the trade or business and capital assets held for more than 6 months Into other property or money, exceed the recognized... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 lapas
...gains upon sales or -exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States, Walter Elbert Barton - 1944 - 1286 lapas
...gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 lapas
...gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 lapas
...gains upon sales or exchanges of property used in the trade or business, plus the recognized gains from the compulsory or involuntary conversion (as...imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized... | |
 | United States. Tax Court - 1947 - 1522 lapas
...plus the recognized gains from the compulsory or Involuntary conversion (as a result of destruction lu whole or In part, theft or seizure or an exercise...Imminence thereof) of property used in the trade or business and capital assets held for more than 0 months into other property or money, exceed the recognized... | |
 | 1977 - 568 lapas
...From sales or exchanges of property used in the trade or business (as defined in section 1231(b)), and (iii) From the compulsory or involuntary conversion...not be taken into account. (C) The deduction for net operatinp losses provided in section 172, and the special deductions for corporations provided in part... | |
 | 1981 - 676 lapas
...sales or exchanges of property used in the trade or business (as defined in section 1231(b)), and (c) From the compulsory or involuntary conversion (as...property used in the trade or business (as so defined). (iii) Any item, to the extent attributable to the carrying on of the insurance business, shall not... | |
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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... 
