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" Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... "
Code of Federal Regulations: Containing a Codification of Documents of ... - 181. lappuse
1970
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United States Reports: Cases Adjudged in the Supreme Court at ..., 287. sējums

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...1917. DETERMINATION OF GAIN OB LOSS Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. of other property similar or related in service or...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Cases on Federal Taxation, 1. sējums

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Report of the Joint Committee on Internal Revenue Taxation, 1-3. sējumi

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 lapas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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