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" ... shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable to the year in which the transfer was made. "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 47
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 ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - 1955
...centum or more remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the...applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists of stock or securities in a corporation...
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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
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...the amount of loss recognized to the transferor upon :^uch transfer under the law applicable to the year in which the transfer was made; (8) If the property...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1924 - 456 pages
...shall, notwithstanding the provisions of paragraph (5) of this subdivision, be the same as it would be in the hands of the transferor, increased in the...in the amount of loss recognized to the transferor :ipon such transfer wider the law applicable to the year in which the transfer was made." The amendment...
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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
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...applicable to the year in which the transfer was made; (8) If the property (other than stock or securities in a corporation a party to a reorganization) was...
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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
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be in...applicable to the year in which the transfer was made ; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer...
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Income Tax Accounting

John F. Sherwood - 1925 - 205 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...the amount of loss recognized to the transferor upon s uch transfer under the law applicable to the year in which the transfer was made; (8) If the property...
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Report of the Joint Committee on Internal Revenue Taxation

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927
...of such property to the corporation was property or money, in addition to such stock or securities), then the basis shall be the same as it would be in...applicable to the year in which the transfer was made; (9) TAX-FREE DISTRIBUTIONS. — If the property consists of stock or securities distributed after December...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...such property to the corporation was property or. money, in addition to such stock or securities), then the basis shall be •the same as it would be...the hands of the transferor, increased in the amount I of gain or decreased in the amount of j loss recognized to the transferor upon ', -such transfer...
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Reports of the U.S. Board of Tax Appeals, Volume 18

United States. Board of Tax Appeals - 1930
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be In...applicable to the year in which the transfer was made. Paragraph 4 of subdivision (b) of section 203, referred to in the section of the Act aforesaid, provides:...
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Reports of the U.S. Board of Tax Appeals, Volume 14

United States. Board of Tax Appeals - 1930
...of raeb property to the corporation was property or money in addition to such Sock or securities), then the basis shall be the same as it would be in...such transfer under the law applicable to the year iu which the transfer was made ; ******* « (c) The basis upon which depletion, exhaustion, wear and...
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