 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 pages
..., expressly states that the amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property received. We think as did the court in Marshman, supra, that the measurement of gain cannot... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...provisions of section 203. See articles 1371-1580. The amount realized from the sale or other disposition of property is the sum of any money received plus the fair market value of the property (other than money) received. In computing the amount of gain or loss, however, the cost... | |
 | John F. Sherwood - 1925 - 206 pages
...respect to such property. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...property. SEC. 202. (e) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. SEC. 202. (d) In the case of a sale or exchange, the extent... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...respect to such property. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...provisions of section 203. (See articles 1571-1580.) The amount realized from the sale or other disposition of property is the sum of any money received plus the fair market value of the property (other than money) received. In computing the amount of gain or loss, however, the cost... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...tax laws, been allowable with respect to such property since its acquisition.1 The amount realized from the sale or exchange of property is the sum of...any money received, plus the fair market value of the property (other than money) received.1 The basis, referred to above, varies in different cases.... | |
 | Nathan William MacChesney - 1927 - 960 pages
...sustained before such date. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. For this reason it becomes necessary to know at this time... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...(c) Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. (d) Recognition of gain or loss. — In the case of a sale... | |
 | Eric Louis Kohler - 1927 - 618 pages
...sustained before such date. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which... | |
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The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. 
