 | United States. Board of Tax Appeals - 1941 - Broj stranica: 1356
...•••••• (b) EXCHANGES SOLELY IN KIXD. — (1) PROPEHTT HELD FOR PRODUCTIVE USE OR INVESTMENT. — No pain or loss shall be recognized If property held for productive...Investment (not Including stock In trade or other property hold primarily for snip, nor stocks, bonds, notes, choses In notion, certificates of trust or beneficial... | |
 | United States. Board of Tax Appeals - 1942 - Broj stranica: 1324
...****** (b) EXCHANGES SOLELY IN KIND. — (1) PROPERTY HELD FOB PBODUCTIVE USE OR INVESTMENT. — No gain or loss shall be recognized if property held...or business or for investment (not including stock iu trade or other property held primarily for sale, nor stocks, bonds, notes, choses In action, certificates... | |
 | United States, Walter Elbert Barton - 1944 - Broj stranica: 1286
...(b) (1) Property held for productive use or investment. — No gain or loss shall be гееогnized if property held for productive use in trade or business...sale, nor stocks, bonds. notes, choses in action, certificate of trust or beneficial interest, or other securities or evidences of indebtedness or interest)... | |
 | United States. Congress. Senate. Committee on Government Operations - 1948 - Broj stranica: 1484
...PROPERTY AFTER 196(5. — • "<'!) Special rule. — For purposes of subsection (a), if real property (not including stock in trade or other property held primarily for sale) is (as the result of its seizure, requisition, or condemnation, or threat or imminence thereof) compulsorily... | |
 | 1988 - Broj stranica: 596
...certain dispositions, occurring after December 31, 1957, of real property held either for productive use in trade or business or for investment (not including...trade or other property held primarily for sale). For this purpose, disposition means the seizure, requisition, or condemnation (but not destruction)... | |
 | 1994 - Broj stranica: 694
...certain dispositions, occurring after December 31, 1957, of real property held either for productive use in trade or business or for investment (not including...trade or other property held primarily for sale). For this purpose, disposition means the seizure, requisition, or condemnation (but not destruction)... | |
 | 1972 - Broj stranica: 634
...productive use or investment — (a) Nonrccognition of gain or loss from exchange solely in kind. No gain or loss shall be recognized If property held for productive use In trad* or business or for Investment (not Including stock In trade or other property held primarily... | |
 | 1961 - Broj stranica: 636
...or business or for investment — (I) Special rule. For purposes of subsection (a), if real property (not including stock in trade or other property held primarily for sale) held for productive use in trade or business or for investment is (as the result of its seizure, requisition,... | |
 | 1970 - Broj stranica: 868
...or business or for investment — (1) Special rule. For purposes of subsection (a), II real property (not Including stock In trade or other property held primarily for sale) held for productive use In trade or business or for Investment is (as the result of Its seizure, requisition,... | |
 | 1923 - Broj stranica: 894
...business"— holders, an investment account consisting of common stock of other companies; thus— "(not including stock in trade or other property held primarily for sale) is exchanged for property of a like kind or use." So as the law now stands when property held for investment... | |
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No gain or loss shall be recognized if property held for productive use in trade or business or for investment... 
