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" Adjusted Basis. The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. "(1) General Rule. "
Reports of the Tax Court of the United States - Page 655
by United States. Tax Court - 1955
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Cases Decided in the United States Court of Claims ... with ..., Volume 138

United States. Court of Claims, Audrey Bernhardt - 1958
...under subsection (a), adjusted as hereinafter provided. 739 Opinion of the Court (7) General rule. Proper adjustment in respect of the property shall in all cases be made — (A) for expenditures, receipts, losses, or other items properly chargeable to capital account,...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE.—Proper adjustment In respect of the property shall in all cases be made— (A) for expenditures, receipts, losses, or other items, properly chargeable to capital account, including...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE. — Proper adjustment in respect of the property shall in all cases be made — (A) for expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...the basis determined under subsection (a) , adjusted as hereinafter provided. (1) GENERAL EULE. — Proper adjustment in respect of the property shall in all cases be made — (A) for expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL BTJLE. — Proper adjustment in respect of the property shall in all cases be made — (A) for expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...reference to discovery value or a percentage of income; (C) in respect of any period prior to March 1, 1913, for exhaustion, wear and tear, obsolescence, amortization, and depletion, to the extent sustained; (D) in the case of stock (to the extent not provided for in the foregoing subparagraphs)...
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United States Statutes at Large

United States Department of State - 1939
...the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE. — Proper adjustment in respect of the property shall in all cases be made — (A) For expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...the basis determined under subsection (a), adjusted ns hereinafter provided. (1) GENERAL RULE. — Proper adjustment in respect of the property shall in all cases be made — (A) For expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Revenue Act of 1938: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1938 - 747 pages
...Section 113 (b) (1) (D), the addition to the present statute being underscored : (1) General rule. — Proper adjustment in respect of the property shall in all cases be made — ******* (D) In the case of stock (to the extent not provided for in the foregoing enbparugraphs)...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...subsection (a), adjusted as hereinafter provided. (1) GENERAL BULB. — Proper adjustment In respect of tbe property shall In all cases be made — «••••••...obsolescence, amortization, and depletion, to the extent allowed (but not leas than the amount allowable) under this Act or prior Income tax laws. • * •...
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