 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...taxpayer is a substituted basis, as defined in this paragraph, the adjustments provided in this article shall be made after first making in respect of such...the person for whom the basis is to be determined. A similar rule shall also be applied in the case of a series of substituted bases. The term " substituted... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...basis, and adjustments to basis, the principles of estoppel apply, as elsewhere under the Act. 198 substituted basis proper adjustments of a similar...transferor, donor, or grantor, or during which the property was held by the person for whom the basis is to be determined. A similar rule shall also be... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...taxpayer is a substituted basis, then the adjustments provided in paragraph (1) of this subsection shall be made after first making in respect of such...the person for whom the basis is to be determined. A similar rule shall be applied in the case of a series of substituted bases. SEC. 114. BASIS FOR DEPRECIATION... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...substituted basis, as defined in section 113 (b) (2), the adjustments indicated in article 113(b)-l shall be made after first making in respect of such...transferor, donor, or grantor, or during which the property was held by the person for whom the basis is to be determined. A similar rule shall also be... | |
 | United States - 1939 - 780 pages
...taxpayer is a substituted basis, then the adjustments provided in paragraph (1) of this subsection shall be made after first making in respect of such...the person for whom the basis is to be determined. A similar rule shall be applied in the case of a series of substituted bases. SEC. 114. BASIS FOR DEPRECIATION... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...taxpayer is a substituted basis, then the adjustments provided in paragraph (1) of this subsection shall be made after first making in respect of such...held by the transferor, donor, or grantor, or during whicn the other property was held by the person for whom the basis is to be determined. A similar rule... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...taxpayer is a substituted basis, then the adjustments provided in paragraph ( 1 ) of this subsection shall be made after first making in respect of such...the person for whom the basis is to be determined. A similar rule shall be applied in the case of a series of substituted bases. SEC. 1H. BASIS FOR DEPRECIATION... | |
 | 1940 - 1806 pages
...taxpayer is a substituted basis, then the adjustments provided in paragraph (1) of this subsection at the same time and In the A similar rule shall be applied In the case of a series of substituted bases. §9.113 (b)-l Adjusted... | |
 | 1939 - 1030 pages
...substituted basis, as defined in section 113 (b) (2) of the Act, the adjustments indicated in §3.113 (b)-l shall be made after first making in respect of such...transferor, donor, or grantor, or during which the property was held by the person for whom the basis is to be determined. A similar rule shall also be... | |
 | 1941 - 1688 pages
...made, whenever necessary, after first making in respect of such substituted basis a proper adjustment of a similar nature in respect of the period during...property was held by the transferor, donor, or grantor. Similar rules shall also be applied in the case of a series of substituted bases. Example. A, who makes... | |
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Whenever it appears that the basis of property in the hands of the taxpayer is a substituted basis, then the adjustments provided in paragraph (1) of this subsection shall be made after first making in respect of such substituted basis proper adjustments... 
