| United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...upon an exchange described in section 112 (b) to (e), inclusive, the hasis shall be the same as in the case of the property exchanged, decreased in the...applicable to the year in which the exchange was made. • • » This paragraph shall not apply to property acquired by a corporation by the issuance of... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...'203 (see articles 1572-1577), the basis is the same as in the case of the property exchanged, (1) 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 that was recognized... | |
| John F. Sherwood - 1925 - 206 pages
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...LAWS Act of 1924. Act of 1921. Act of 1918. taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...203 (see articles 1572-1577), the basis is the same as in the case of the property exchanged, ( 1 ) 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 that was recognized... | |
| Nathan William MacChesney - 1927 - 960 pages
...was only partially, recognized under Sections 1093 and 1094 supra), the basis shall be the same as in the case of the property exchanged, decreased in the...applicable to the year in which the exchange was made. . . .; (10) If the property was acquired as the result of a compulsory or involuntary conversion described... | |
| Harrison B. Spaulding - 1927 - 336 pages
...exchange described in subdivision (6), (d), (e), or (/) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the...received by the taxpayer and increased in the amount of gam or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made... | |
| Nathan William MacChesney - 1927 - 960 pages
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
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