 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 páginas
...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...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 páginas
...KIND.— (1) PROPERTY HELD FOR PRODUCTIVE USE OR INVESTMENT. — Xo gain or loss shall be recognized if property held for productive use in trade or business...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized... | |
 | 1939 - 1030 páginas
...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...held either for productive use in trade or business or for investment. 3.112 (b) (1)-1 Property held for productive use in trade or business or for investment.... | |
 | 1940 - 1806 páginas
...ktnd. — (1) Property held for productive use or investment. — No gain or loss shall be recognized d, and adjusted or for Investment. §9.112 (b) (!)-> Property held for productive use in trade or business or for investment.... | |
 | 1941 - 1688 páginas
...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...held either for productive use in trade or business or for Investment. § 19.112 (b) (1)-1 Property field for productive use in trade or business or for... | |
 | United States. Congress. House. Merchant Marine and Fisheries - 1940 - 28 páginas
...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...trust or beneficial interest, or other securities or evidence of indebtedness or interest) is exchanged solely for property of a like kind to be held either... | |
 | United States. Board of Tax Appeals - 1941 - 1630 páginas
...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...productive use in trade or business or for investment The contention of the respondent by which the issue is joined is that the properties exchanged were not... | |
 | United States - 1953 - 1744 páginas
...section. (b) Exchanges solely in kind — (1) Property held for productive use or investment. ment in an amount determined in accordance with subparagraph...plan which meets the requirements of section 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
...stock In trade or other property hold primarily for snip, nor stocks, bonds, notes, choses In notion, certificates of trust or beneficial Interest, or other...held either for productive use In trade or business or for investment. * (c) GAIN Fr.OM EXCHANGES NOT SOLELY IN KIND. — gain realized was unquestionably... | |
 | United States. Board of Tax Appeals - 1942 - 1324 páginas
...if property held for productive use In trade or business or for investment (not including stock iu trade or other property held primarily for sale, nor...securities or evidences of indebtedness or interest) la exchanged solely for property of a like kind to be held either for productive use in trade or business... | |
| |
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... 
