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" The basis of property shall be the cost of such property: except that — ******* (6) TAX-FREE EXCHANGES GENERALLY. — If the property was acquired, after February 28, 1913, upon an exchange described in section 112 (b) to (e), inclusive, the basis shall... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Page 506
by United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

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...
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Income Tax Accounting

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;...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

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;...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

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;...
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Cases on Federal Taxation, Volume 1

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...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

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...
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The Income Tax in Great Britain and the United States

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...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

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...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

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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