 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 Tax Court of the United States - Página 369por United States. Tax Court - 1974Visualização integral - Acerca deste livro
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 páginas
...treatment of cases 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
...under 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,... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...under 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 - 1928 - 268 páginas
...exchange. 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,... | |
 | Mississippi - 1928 - 200 páginas
...of the gain or loss 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 - 1928 - 1164 páginas
...933 of this title, 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,... | |
 | Robert Hiester Montgomery - 1925 - 1928 páginas
...business or for investment, with the stated exceptions, may be exchanged, without closing the transaction, for property of a like kind to be held either for productive use in trade or business or for investment. The 1921 law had held that such property might be exchanged simply for property... | |
 | Robert Hiester Montgomery - 1927 - 1510 páginas
...beginning on page 417. Exchange of property for property of a "like kind." — LAW. Section 203 (b) (i) 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 - 1931 - 502 páginas
...section. (b) Exchanges solely in kind. — (1) PROPERTY HELD FOR PRODUCTIVE USB OK INVESTMENT. — No gain or loss shall be recognized if property held for productive use in tradei or business or for investment (not including stock in trade or other property held primarily... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...section. (b) Exchanges solely in kind.— (1) PROPERTY HELD FOR PRODUCTIVE USE OR INVESTMENT.—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,... | |
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