 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - Страниц: 774
...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,... | |
 | United States. Internal Revenue Service - 1924 - Страниц: 396
...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,... | |
 | John F. Sherwood - 1925 - Страниц: 206
...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,... | |
 | Irving Bank-Columbia Trust Company - 1925 - Страниц: 152
...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,... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - Страниц: 580
...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,... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - Страниц: 744
...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,... | |
 | Harrison B. Spaulding - 1927 - Страниц: 336
...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,... | |
 | Eric Louis Kohler - 1927 - Страниц: 618
...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,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - Страниц: 414
...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,... | |
 | Mississippi - 1928 - Страниц: 200
...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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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... 
