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" 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 of any money received by the taxpayer... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 46
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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Cases Decided in the United States Court of Claims, Volume 83

United States. Court of Claims - 1937
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. * ," Opinion of the Court exchange of property held for investment. But this was not a tax exemption...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer...applicable to the year in which the exchange was made. Example. A purchased a share of stock in the X company in 1918 for $100. Pursuant to a plan of...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 549 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1)^(2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivisibn (b) of section 203 to be received without the recognition...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...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...part of the type of property permitted by section 112(b) to be received without the recognition of gain or loss, and in part of other property, the basis...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer...applicable to the year in which the exchange was made. Example. A purchased a share of stock in the X company in 1918 for $100. Pursuant to a plan of...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...described in section 112 (b), (c), (d), or (e) (see articles 572-577), the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Ewmple: A. purchased a share of stock in the X Corporation in 1919 for $100. Pursuant to a plan of...
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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
...described in section 112 (b), (c), (d), or (e) (see articles 572-577), the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Example: A purchased a share of stock in the X Corporation in 1923 for $100. Pursuant to a plan of...
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