 No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or...  Reports of the United States Tax Court - Página 389por United States. Tax Court - 1973Visualização integral - Acerca deste livro
 | United States. Court of Claims - 1937 - 786 páginas
...202. shall be recognized, except as hereinafter provided in this section. "(b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...202, shall be recognized, except' as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | John F. Sherwood - 1925 - 206 páginas
...to be recognized when property is exchanged under the following conditions: (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...shall be recognized, except as hereinafter provided in this section. SEC. 203. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | Nathan William MacChesney - 1927 - 960 páginas
...certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to...held either for productive use in trade or business or for investment. •* Section 214 (a) (8) of the Revenue Act of 1926. The Commissioner of Internal... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
...in which no gain or loss will be recognized. In general these exceptions are : (1) No gain or loss shall be recognized if property held for productive use in trade or business or investment is exchanged for property of a like kind to be so used, or if stock in a corporation... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...section 202, shall be recognized, except as hereinafter provided in this section. (b) (1) No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other property held primarily for sale,... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 páginas
...definition of the term but a method of establishing in case of dispute. 3. SBC. 20S (b) (1). No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock in trade or other personal property held primarily... | |
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