| United States - 1964 - 1098 pages
...property (determined without regard to this section) . This paragraph shall not apply to a disposition to an organization (other than a cooperative described...section 521) which is exempt from the tax imposed by this chapter. (4) Like kind exchanges; involuntary conversions, etc. If property is disposed of and... | |
| United States - 1988 - 1290 pages
...any possession of the United States, or any agency or instrumentality of any of the foregoing, (ii) an organization (other than a cooperative described in section 521) which is exempt from tax imposed by this chapter, and (ill) any foreign person or entity. (B) Exceptions for certain property... | |
| 1965 - 624 pages
...Accommodations shall be considered used on a transient basis If the rental period Is normally less than 30 days. (I) (Reserved] (j) Property used by certain taxexempt...organization (other than a cooperative described in sectIon 52D which is exempt from the tax imposed by chapter 1 of the Code unless such property Is used predominantly... | |
| 2001 - 600 pages
...structure," see section 48(g)(3) and §1.48-12(d).) (i) [Reserved] (j) Property used by certain toi-erempt organizations. The term "section 38 property" does...(other than a cooperative described in section 521 1 which is exempt from the tax imposed by chapter 1 of the Code unless such property is used predominantly... | |
| 1971 - 1474 pages
...of the accommodations la used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative...section 521) which is exempt from the tax imposed by this chapter shall be treated as section 38 property only If such property Is used predominantly in... | |
| 1990 - 616 pages
...ordinary income under section 125KCX1). Section 1251(d)(3) does not apply to a disposition of property to an organization (other than a cooperative described...which is exempt from the tax imposed by chapter 1 of the Code. (2) Transfers covered. The transfers referred to in subparagraphs (1) of this paragraph are... | |
| 1971 - 744 pages
...of the accommodations Is used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative...section 521) which Is exempt from the tax Imposed by this chapter shall be treated as section 38 property only If such property is used predominantly in... | |
| 1970 - 750 pages
...of the accommodations la used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative...section 521) which is exempt from the tax imposed by this chapter shall be treated as section 38 property only if such property is used predominantly in... | |
| 1967 - 676 pages
...of the accommodations Is used by transients. (4) Property used by certain tax-exempt organizations. Property used by an organization (other than a cooperative...section 521) which is exempt from the tax Imposed by this chapter shall be treated as section 38 property only If such property Is used predominantly in... | |
| 1995 - 580 pages
...property. (For the definition of "certified historic structure," see section 48(g)(3)and§1.48-12(d).) (i) [Reserved] (j) Property used by certain tax-exempt..."section 38 property" does not include property used by ал organization (other than a cooperative described in section 521) which is exempt from the tax... | |
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