 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...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... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 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... | |
 | United States - Finance - 1924 - 260 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... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 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" are defined as having reference to the nature or character... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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... | |
 | Nathan William MacChesney - Real estate business - 1927 - 960 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 Commissioner of Internal Revenue considers real estate to be the stock in trade... | |
 | United States - Law - 1928 - 1164 pages
...primarily for sale, nor stocks, bonds, notes, choses in action, certificates of trust or beneficial interest, or other securities or evidences of indebtedness...corporation is exchanged solely for common stock in the 933 same corporation, or if preferred stock in a corporation is exchanged solely for preferred stock... | |
 | United States - Finance - 1928 - 268 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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... 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... 
