| Wisconsin - 1937 - 1020 páginas
...years from date of the fire or other casualty is actually expended to replace the property destroyed or in the acquisition of other property similar or related in service or use to the property destroyed, no gain shall be recognized, and in the case of gain the property so... | |
| Emerson Emanuel Rossmoore - 1922 - 592 páginas
...proceeds of such conversion in the acquisition of property of a character similar or related in service or use to the property so converted or in the establishment of a replacement fund. Under such circumstances, while the entire profit resulting from the conversion is to be reported in... | |
| United States. Internal Revenue Service - 1924 - 396 páginas
...forthwith under regulations prescribed by the Commissioner with the approval of the Secretai'y, either (1) expended in the acquisition of other property similar or related in service or use to the property so converted, (2) in the acquisition of control of a corporation owning such other... | |
| John F. Sherwood - 1925 - 206 páginas
...property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended...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... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended...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... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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 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... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended...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... | |
| Harrison B. Spaulding - 1927 - 336 páginas
...property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended...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... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...property so converted, or into money which is forthwith in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended...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... | |
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