 | United States. Internal Revenue Service - 1975 - 652 páginas
...of such loss. Under section 1231 of the Code losses from the involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other... | |
 | United States. Internal Revenue Service - 1974 - 624 páginas
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other... | |
 | United States. Internal Revenue Service - 1975 - 804 páginas
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than six months into other... | |
 | United States. Internal Revenue Service - 1973
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other... | |
 | United States. Tax Court - 1986 - 1420 páginas
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months [9 months... | |
 | United States. Tax Court - 1971 - 1470 páginas
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or Imminence thereof) of property used in the trade or business and capital ossets held for more than 6 months into other... | |
 | 1973 - 882 páginas
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part,...or condemnation or the threat or imminence thereof; and the term "other disposition" includes the destruction or loss, in whole or In part, of property... | |
 | United States. Internal Revenue Service - 1975 - 92 páginas
...or business, plus the recognized gains from the compulsory or involuntary conversion (as a result of destruction in whole or in part, theft or seizure,...or condemnation or the threat or imminence thereof) of property used in the trade or business and capital assets held for more than 6 months into other... | |
 | 1970 - 772 páginas
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part,...or condemnation or the threat or imminence thereof; and the term "other disposition" includes the destruction or loss, in whole or in part, of property... | |
 | 1966 - 468 páginas
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part,...or condemnation or the threat or imminence thereof; and the term "other disposition" includes the destruction or loss, in whole or in part, of property... | |
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If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof... 
