If property (as a result of its destruction in whole or in part, theft, seizure, or requisition or condemnation or threat or imminence thereof... Internal Revenue Bulletin - 20. lappuseautors: United States. Internal Revenue Service - 1959Pilnskats - Par šo grāmatu
| United States - 1953 - 1744 lapas
...property or money, then no loss from the exchange shall be recognized. (f) Involuntary conversion. xclusive purpose of holding title to property, collecting income therefrom, and turning over the — (1) Conversion into similar property. Into property similar or related in service or use to the... | |
| 1966 - 500 lapas
...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...property not similar or related in service or use to § 1.1033(a)-2 the converted property, the gain, if any, shall be recognized, at the election of... | |
| 2002 - 876 lapas
...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall... | |
| 1960 - 880 lapas
...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall... | |
| 1993 - 660 lapas
...property under threat or imminence of requisition or condemnation. (b) Conversion into similar property. If property (as a result of its destruction in whole...thereof) is compulsorily or involuntarily converted only into property similar or related in service or use to the property so converted, no gain shall... | |
| 1998 - 836 lapas
...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...or condemnation or threat or imminence thereof) Is compulsorlly or involuntarily converted Into money or into property not similar or related In service... | |
| 1970 - 868 lapas
...provisions; involuntary conversions; general rule. SEC. 1033. Involuntary conversions — (a) General rule. If property (as a result of Its destruction In whole...or condemnation or threat or Imminence thereof) Is compulsorlly or Involuntarily converted — (1) Conversion into similar property. Into property similar... | |
| 1998 - 832 lapas
...nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) 1f property (as a result of its destruction in whole...or condemnation or threat or imminence thereof) is compulsorlly or involuntarily converted into money or into property not similar or related in service... | |
| 1972 - 634 lapas
...Such nonrecognition of gain is mandatory. (c) Conversion into money or into dissimilar property. (1) If property (as a result of its destruction in whole...seizure, or requisition or condemnation or threat or imminenc thereof) is compulsorily or involuntarily converted into money or into property not similar... | |
| United States. Internal Revenue Service - 1964 - 744 lapas
...in property similar or related in service or use to the converted property. Section 1033 of the Code provides, in part, that if property (as a result of...during the period specified in section 1033 (a) (3) (B) (i) of the Code, for the purpose of replacing the property so converted, purchases other property similar... | |
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