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North Dakota Century Code Title 57. Taxation § 57-38-01.14. No gain recognized on property subject to eminent domain sale or transfer

Current as of January 01, 2024 | Updated by Findlaw Staff

If any private property, through the exercise of eminent domain, is involuntarily converted into property of either like or unlike kind, no gain, either ordinary or capital, may be recognized for corporate income tax purposes.

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Cite this article: FindLaw.com - North Dakota Century Code Title 57. Taxation § 57-38-01.14. No gain recognized on property subject to eminent domain sale or transfer - last updated January 01, 2024 | https://codes.findlaw.com/nd/title-57-taxation/nd-cent-code-sect-57-38-01-14/

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