 December 31, 1917, by a corporation in connection with a reorganization, and immediately after the transfer an 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...  Reports of the Tax Court of the United States - Page 110by United States. Tax Court - 1954Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 824 pages
...Remains in Same Persons. — If the property was acquired after December 31, 1917, by a corporation in connection with a reorganization, and immediately...or any of them, then the basis shall be the same as it would be in the hands of the transferor * * *. Opinion of the Court It is conceded by the plaintiff... | |
 | United States. Court of Claims - 1940 - 760 pages
...the Revenue Act of 1928 says: If the property was acquired after December 31, 1917, by a corporation in connection with a reorganization, and immediately...transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of tfam, then the basis shall be the same... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...a reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the amount of gain... | |
 | United States. Court of Claims - 1936 - 940 pages
...which reads : " * * * In the case of the * * * change of ownership of property, after March 3, 1917, if an interest or control in such * * * property of 50 per centum or more remains in the same persons, or any of them * * * if such previous owner was not a corporation, then... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 pages
...the property was acquired by plaintiff "in connection with a reorganization," and if so (2) whether immediately after the transfer an interest or control in such property of 50 percent or more remained in the same persons who had owned the property prior to the transfer. In order... | |
 | United States. Court of Claims - 1941 - 858 pages
...reorganization shall be the same as it would be in the hands of the transferor, but only in the event that "immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them." If such interest or control did... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation in connection with a reorganization, and immediately...transfer an 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... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...transaction what the ultimate tax on such a transaction will be. Section 204 (a) (7) reads as follows: or any of them, then the basis shall * * * be the same as it would be in the hands of the transferor. * * *" A consistently uniform legislative policy has in... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation in connection with a reorganization, and immediately...transfer an 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... | |
 | John F. Sherwood - 1925 - 206 pages
...a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation in connection with a reorganization, and immediately...transfer an 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... | |
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