 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. Internal Revenue Service - 1936 - 604 páginas
...LOSS.] (b) Exchanges solely in kind. — (1) PROPERTY HELD FOB PRODUCTIVE USE OB 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,... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 páginas
...section. (h) 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 hi trade or business or for investment (not including stock hi trade or other property held primarily... | |
 | United States - 1939 - 780 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,... | |
 | 1924 - 1040 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 Irado or business or for investment { not including stock In trade or other property held primarily... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 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,... | |
 | 1940 - 1806 páginas
...loss.] (b) Exchanges solely in ktnd. — (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,... | |
 | 1941 - 1688 páginas
...GAIN OR LOSS.] (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,... | |
 | 1939 - 1030 páginas
...OR Loss.l (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,... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1940 - 28 páginas
...Revenue Act of 1938, which reads as follows: "(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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