 ... (6) TAX-FREE EXCHANGES GENERALLY. — If the property was acquired, after February 28, 1913, upon an exchange described in section 112 (b) to (e), inclusive, the basis shall be the same as in the case of the property exchanged, decreased in the amount...  Reports of the Tax Court of the United States - Page 863by United States. Tax Court - 1962Full view - About this book
 | Minnesota - 1933 - 1392 pages
[ Sorry, this page's content is restricted ] | |
 | Minnesota - 1937 - 248 pages
[ Sorry, this page's content is restricted ] | |
 | United States. Court of Claims - 1937 - 786 pages
...in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was... | |
 | Minnesota - 1937 - 254 pages
[ Sorry, this page's content is restricted ] | |
 | Oregon - 1951 - 40 pages
[ Sorry, this page's content is restricted ] | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...article 1579. the basis of the property shall be the same as in the case of property so converted, (1) decreased in the amount of any money received by the...taxable status of the gain or loss upon such conversion, (2) increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...described in paragraph (5) of subdivision (b) of section 203, the basis shall be the same as in the case of the property so converted, decreased in the amount...in which such conversion was made) determining the Act of 1917. DETERMINATION OF GAIN OB LOSS Act of 1916. Act of 1913. FEDERAL INCOME AND ESTATE TAX... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was... | |
 | John F. Sherwood - 1925 - 206 pages
...in the case of the property exchanged, decreased in the amount of any money received by the taxpayer and increased in the amount of gain or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...article 1579, the basis of the property shall be the same as in the case of property so converted, ( 1 ) decreased in the amount of any money received by the...taxable status of the gain or loss upon such conversion, (2) increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon... | |
| |
