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" Secretary, expended in the acquisition of other property similar or related in service or use to the property so converted, or in the acquisition of control of a corporation owning such other property, or in the establishment of a replacement fund, no... "
Legislative History of the Internal Revenue Code of 1954: Covering All ... - Página 427
por Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 páginas
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volumen287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...1917. DETERMINATION OF GAIN OB LOSS Act of 1916. Act of 1913. Act of 1924. Act of 1921. Act of 1918. of other property similar or related in service or...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Cases on Federal Taxation, Volumen1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Report of the Joint Committee on Internal Revenue Taxation, Volúmenes1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...in good faith, under regulations prescribed by the Commissioner with the approval of the Secretary, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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Laws of the State of Mississippi, Partes1-122

Mississippi - 1928 - 200 páginas
...property prior to the exchange. 54 LAWS OF THE the commissioner with the approval of the governor, expended in the acquisition of other property similar...property, or in the establishment of a replacement fund, no gain or loss shall be recognized. If any part of the money is not so expended, the gain, if any,...
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