 | United States. Congress. House. Merchant Marine and Fisheries - 1940 - 28 trang
...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...held primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidence of... | |
 | United States. Board of Tax Appeals - 1941 - 1630 trang
...EXCHANGES SOLELY IN Knn>. — (1) PROPERTY HELD FOE PRODUCTIVE USE OF INVESTMENT. — No gain Or 1O3S shall be recognized If property held for productive...held primarily for sale, nor stocks, bonds, notes, choses In action, certificates of trust or beneficial interest, or other securities or evidences of... | |
 | United States. Board of Tax Appeals - 1941 - 1356 trang
...•••••• (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...Investment (not Including stock In trade or other property hold primarily for snip, nor stocks, bonds, notes, choses In notion, certificates of trust or beneficial... | |
 | United States - 1953 - 1744 trang
...section. (b) Exchanges solely in kind — (1) Property held for productive use or investment. ment in an amount determined in accordance with subparagraph (A) of this paragraph, if the contribution choses in action, certificates of trust or beneficial interest, or other securities or evidences of... | |
 | United States. Board of Tax Appeals - 1942 - 1324 trang
...****** (b) EXCHANGES SOLELY IN KIND. — (1) PROPERTY HELD FOB PBODUCTIVE USE OR INVESTMENT. — No gain or loss shall be recognized if property held...or business or for investment (not including stock iu trade or other property held primarily for sale, nor stocks, bonds, notes, choses In action, certificates... | |
 | United States. Tax Court - 1963 - 1156 trang
...PRODUCTIVE USE OR INVESTMENT. (a) NONBICOONITION op GAIN OR Loss FROM EXCHANGES SOLELY IN KIND. — No gain or loss shall be recognized If property held...property held primarily for sale, nor stocks, bonds, note*, choses In action, certificates of trust or beneficial Interest, or other securities or evidences... | |
 | United States. Tax Court - 1963 - 1180 trang
...PRODUCTIVE DSB OR INVESTMENT. (a) NON-RECOGNITION OF GAIN OB Loss FROM EXCHANGES SOLELY IN KIND. — No gain or loss shall be recognized if property held...other property held primarily for sale, nor stocks, inniilH, notes, chosea in action, certificates of trust or beneficial interest, or other securities... | |
 | United States. Tax Court - 1963 - 1104 trang
...PRODUCTIVE USB OR INVESTMENT. — No gnln or loss shall be recognized If property bcld fur productive use In trade or business or for Investment (not Including...held primarily for sale, nor stocks, bonds, notes, choses In action, certificates of trust or beneficial Interest, or other securities or evidences of... | |
 | United States. Tax Court - 1963 - 1096 trang
...PRODUCTIVE USE OR INVESTMENT. (a) NONRICOGNITION OF GAIN OR Loss FROM EicnANQES SOLELY IN KIND. — No gain or loss shall be recognized If property held for productive use la trade or business or for Investment (not Including stock in trade or other property held primarily... | |
 | United States. Tax Court - 1964 - 1230 trang
...provides In part aa follows : (a) NONR1COONITION OF GAIN OR LOSS FROM EXCHANGES SOLELY IN KIND. No Rain or loss shall be recognized If property held for productive...held primarily for sale, nor stocks, bonds, notes, choses In action, certificates of trust or beneficial Interest, or other securities or evidences of... | |
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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... 
