 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - Courts - 1933 - 774 pages
...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 - Income tax - 1924 - 396 pages
...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 - Income tax - 1925 - 152 pages
...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 - Income tax - 1925 - 206 pages
...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 - Income tax - 1925 - 580 pages
...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 - Taxation - 1926 - 744 pages
...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 - Taxation - 1927 - 414 pages
...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 - Income tax - 1927 - 618 pages
...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 - Income tax - 1927 - 336 pages
...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 - Law - 1928 - 200 pages
...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... 
