 | United States. Bureau of Internal Revenue - 1950 - 200 lapas
..."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, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof.... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...property or money, then no loss from the exchange shall be recognized. (f) Involuntary conversions. — 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... | |
 | United States - 1928 - 268 lapas
...property or money, then no loss from the exchange shall be recognized. (f) Involuntary conversions. — 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... | |
 | United States - 1928 - 1164 lapas
...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 or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
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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... 
