 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 - 1953 - 1744 páginas
...certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) ction 165 or for Investment. (2) Stock for stock of same corporation. No gain or loss shall be recognized if... | |
 | United States. Board of Tax Appeals - 1941 - 1356 páginas
...•••••• (b) EXCHANGES SOLELY IN KIXD. — (1) PROPEHTT HELD FOR PRODUCTIVE USE OR INVESTMENT. — No pain 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 hold primarily for snip,... | |
 | United States. Board of Tax Appeals - 1941 - 1630 páginas
...EXCHANGES SOLELY IN Knn>. — (1) PROPERTY HELD FOE PRODUCTIVE USE OF INVESTMENT. — No gain Or 1O3S 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. Tax Court - 1979 - 1248 páginas
...estate. Section 1031(a) provides as follows: (a) NONRECOGNITION OF GAIN OR Loss FROM EXCHANGES SOLELY IN KIND.— 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. Tax Court - 1989 - 1136 páginas
...HELD FOR PRODUCTIVE USE OR INVESTMENT. (a) NONRECOGNITION OF GAIN OR Loss FROM EXCHANGES SOLELY IN KIND.— 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. Tax Court - 1977 - 1096 páginas
...TRADE OR BUSINESS OR FOR INVESTMENT. — (1) SPECIAL RULE. — For purposes of subsection (a), if real property * " * held for productive use in trade or business or for investment is (as the result of * * * condemnation * * *) compulsorily or involuntarily converted, property of a... | |
 | United States. Tax Court - 1981 - 1252 páginas
...OR INVESTMENT. (a) NONRECOGNITION OF GAIN OR Loss FROM EXCHANGES SOLELY IN KIND.—No gain or loos 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,... | |
 | 1972 - 604 páginas
...thereunder. Under section 1031 (a) , no gain or loss is recognized if property held ior productive use In trade or business or for investment is exchanged...held either for productive use in trade or business or ior investment. Under section 1031 (a) , property held for productive use in trade or business may... | |
 | United States. Congress. Senate. Government Operations - 1973 - 2098 páginas
...which he too can defer in the same manner. Section 1031 of the Internal Revenue Code provides : "No gain or loss shall be recognized if property held for productive use in trade or business or for investment (not including stock, etc. ) is exchanged solely for property of a like... | |
 | 1967 - 528 páginas
...held, for productive use or investment — (a) Nonrecognition of gain or loss from exchanges solely In kind. 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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