 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
..."involuntary conversion" means a compulsory or involuntary conversion of property into other property or money as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation or the threat or imminence thereof.... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1928 - 274 pages
...Mr. HUMPHREYS. Let me see, and I think I have it here. The CHAIRMAN. Paragraph 5 is as follows: (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
 | United States - Law - 1928 - 1164 pages
...received by each is substantially in proportion to his interest in the property prior to the exchange. (5) If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence... | |
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If property (as a result of its destruction in whole or in part, theft or seizure, or an exercise of the power of requisition or condemnation, or the threat or imminence thereof... 
