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" ... bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest) is exchanged solely for property of a like kind to be held either for productive use in trade or business or... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 457
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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Cases Decided in the United States Court of Claims, Volume 83

United States. Court of Claims - Law reports, digests, etc - 1937
...investment not including stock, bonds, notes, choses in action, certificates of trust or beneficisl interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use.'' Revenue Act of 1926. "Sec. 203. (a) Upon the sale or exchange...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...primarily for sale, nor stocks', bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...is exchanged solely for property of a like kind to he held either for productive use in trade or business or for investment, or if common stock in a corporation...
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Treasury Decisions Under Internal Revenue Laws of the United States

United States. Office of Commissioner of Internal Revenue - Taxation - 1924
...investment not including stock, bonds, notes, chases in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use. (2) When in the reorganization of one or more corporations a person...
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Comparison of the Revenue Acts of 1918 and 1921

United States - Finance - 1924 - 240 pages
...investment not including stock, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use.1 (2) When in the reorganization of one or more corporations a person...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - Accounting - 1924 - 489 pages
...investment not including stock, bonds, notes, chases in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use; (2) When in the reorganization of one or more corporations a person...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - Finance - 1928 - 247 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...held either for productive use in trade or business or for investment. (2) STOCK FOR STOCK OF SAME CORPORATION. — No gain or loss shall be recognized...
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Income Tax Procedure ...

Robert Hiester Montgomery - Excess profits tax - 1925
...investment not including stock, bonds, notes, choses in action, certificates of trust or licneficial interest, or other securities or evidences of indebtedness or interest), is exchanged for property of a like kind or use. 626 [Ch. 23 i or for investment is simply replaced by similar property....
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...held either for productive use in trade or business or for investment. The words " like kind " have reference to the nature or character of the property...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - Income tax - 1933 - 423 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...held either for productive use in trade or business or for investment. The words " like kind " have reference to the nature or character of the property...
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