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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... "
Reports of the Tax Court of the United States - Page 184
by United States. Tax Court - 1967
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General Laws of the State of Minnesota

Minnesota - 1937 - 248 pages
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General Laws of the State of Minnesota

Minnesota - 1933 - 1392 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...involuntary conversion (as a result of the destruction in whole or in part, theft or seizure, or the exercise of the power of requisition or condemnation or the threat or imminence thereof) of the property used in the trade or business and capital assets held for more than six months into other...
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The Laws of Wisconsin

Wisconsin - 1943 - 1142 pages
...and finished goods), as a result of its destruction in whole or in part by fire or other casualty, theft or seizure, or an exercise of the power of requisition...or condemnation or the threat or imminence thereof, is involuntarily converted into money which is within one year in good faith, under regulations prescribed...
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Annual Report of the American Bar Association: Including ..., Volume 70

American Bar Association - 1945 - 838 pages
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The Federal Reporter

1940 - 1236 pages
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Laws, Resolutions, and Memorials of the State of Montana: Passed at the ...

Montana - 1935 - 648 pages
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Columbia Law Review, Volume 41

1941 - 1542 pages
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 287

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 774 pages
...the property prior to the exchange. (5) If property (as a result of its destruction in whole or hi part, theft or seizure, or an exercise of the power...condemnation, or the threat or imminence thereof) is compulsorily or involuntarily converted into property similar or related in service or use to the...
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