The taxpayer, which carried on the business of manufacturing, marketing and distributing ready-to-eat cereal products under the brand name “Post,” sold that business to an affiliated Canadian company. Although it conceded that the FMV of the Class 29 property (being machinery and equipment) which it sold was $56.5 million, it took the position that the reference in s. 69(1)(b) to the disposition of “anything” referred to the sale of its business as a going concern.