| United States - 1928 - 268 pages
...decreased in the amount of the difference; (12) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States. Internal Revenue Service - 1931 - 502 pages
...decreased in the amount of the difference ; (12) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...securities were sold or otherwise disposed of. (12) PROPERTY ACQUIRED DURING AFFILIATION.—In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...cost of such property ; except that — ] (11) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...securities were sold or otherwise disposed of. (11) PEOPEETY ACQUIEED DUEING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...cost of such property ; except that — ] (11) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...from a corporation with which, it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States - 1939 - 780 pages
...securities were sold or otherwise disposed of. (11) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...securities were sold or otherwise disposed of. (11) PROPERTY ACQUIRED DUKING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...securities were sold or otherwise disposed of. (11) PROPERTY ACQUIRED DURING AFFILIATION. — In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| 1939 - 1030 pages
...the cost of such property ; except that — l (11) PROPERTY ACQUiRED DURING AFFIUATION. In the case of property acquired by a corporation, during a period...affiliation, from a corporation with which it was affiliated, the basis of such property, after such period of affiliation, shall be determined, in accordance with... | |
| |