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" ... then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer... "
Legislative Calendar - Page 41
by United States. Congress. Senate. Committee on Finance - 1939
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...property or money, in addition to such stock or securities), then the hasis shall be the same as it would be in the hands of the transferor, increased In the...applicable to the year in which the transfer was made: • • • 214 ' Opinion of the Court (6) or (7) of that Act, to the carryover bases of the stockholders...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...the amount of loss recognized to the transferor upon :^uch transfer under the law applicable to the year in which the transfer was made; (8) If the property...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be in...applicable to the year in which the transfer was made ; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...applicable to the year in which the transfer was made; (8) If the property (other than stock or securities in a corporation a party to a reorganization) was...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...interest or control in such property of 80 per cent or more remained in the same persons or any of them, then the basis shall be the same as it would be in...recognized to the transferor upon such transfer under the lawapplicable to the year in which the transfer was made. "(8) If the property (other than stock or...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...the amount of loss recognized to the transferor upon s uch transfer under the law applicable to the year in which the transfer was made; (8) If the property...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...determining gain or loss from the sale or other disposition of the property shall be the same as it would be in the hands of the transferor, increased in the...to the transferor upon such transfer under the law which was applicable to the year in which the transfer was made. Example. — A corporation owns property...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...of such property to the corporation was property or money in addition to such stock or securities) , then the basis shall be the same as it would be in...applicable to the year in which the transfer was made; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of such property to the corporation was property or money, in addition to such stock or securities), then the basis shall be the same as it would be in...applicable to the year in which the transfer was made; (9) TAX-FREE DISTRIBUTIONS. — If the property consists of stock or securities distributed after December...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be in...applicable to the year in which the transfer was made ; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer...
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