 | 1973 - 424 lapas
...Revenue Code; (ii) Emergency facilities with respect to which amortization is allowable under section 168 of such Code; and (iii) Land other than an emergency...properly included in the computation under section 1231 of the Internal Revenue Code for the fiscal year or, in the case of losses which may not be so... | |
 | 1970 - 436 lapas
...allocable to renegotiable business to the extent provided in subparagraph (5) of this paragraph: (1) Losses resulting from the sale or exchange, and from...properly included in the computation under section 1231 of the Internal Revenue Code for the fiscal year or, in the case of losses which may not be so... | |
 | 1967 - 408 lapas
...or exchanges of property used in the trade or business (as defined in section 1231 (b)), and (ill) From the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined). (B) Any... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 524 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...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held... | |
 | United States. Internal Revenue Service - 1954 - 726 lapas
...Internal Revenue Code Is as follows: "(f) INVOI.UNTART CONVERSIONS. — If property (as a result of Its destruction in -whole or in part, theft or seizure,...exercise of the power of requisition or condemnation, or the threat or Imminence thereof I is compulsorlly or Involuntarily converted Into property similar... | |
 | United States. Congress. Senate. Committee on Finance - 1955 - 84 lapas
...or exchanges of property used in the trade or business (as defined in section 1231 (b)), and " (iii) the compulsory or involuntary conversion (as a result...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined). "(B) Any... | |
 | United States. Internal Revenue Service - 1956 - 1348 lapas
...or exchanges of property used in the trade or business (as defined in section 1231(b) ), and (iii) the compulsory or involuntary conversion (as a result...exercise of the power of requisition or condemnation or the threat or imminence thereaf ) of property used in the trade or business (as so defined). (B) Any... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 764 lapas
...or exchanges of property used in the trade or business (as defined in section 1231 (b) ), and "(iii) from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined). "(B) Any... | |
 | United States. Congress. Senate. Committee on Finance - 1959 - 732 lapas
...exchanges of property used in the trade or business ( as defined in section 1231 ( b ) ) , and "(ill) from the compulsory or involuntary conversion (as...exercise of the power of requisition or condemnation or the threat or imminence thereof) of property used in the trade or business (as so defined). "(B) Any... | |
 | United States. Court of Claims, Audrey Bernhardt - 1960 - 1044 lapas
...and plaintiff paid $21,415.80 in cash 1 (f ) Involuntary convenient. If property (as a result of its destruction In whole or In part, theft or seizure,...exercise of the power of requisition or condemnation, or the threat or imminence thereof) is compulsorlly or involuntarily converted Into property similar or... | |
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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... 
