 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 pages
...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... | |
 | United States. Internal Revenue Service - 1924 - 396 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... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...interest or control in such property of 80 per cent or more remained in the same persons or any of them, then the basis shall be the same as it would be in...recognized to the transferor upon such transfer under the lawapplicable to the year in which the transfer was made. "(8) If the property (other than stock or... | |
 | John F. Sherwood - 1925 - 206 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...section 402." Act of 1917. Act of 1916. 33 Act of 1913. 3-t Act of 1924. Act of 1921. Act of 1918. the transferor, increased in the amount of gain or...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...conditions specified in section 203 (b) (4), the basis of such property shall be the same as it would be in the hands of the transferor, increased in the...the amount of loss recognized to the transferor upon the transfer under the law applicable to the year in which the transfer was made. This article also... | |
 | Harrison B. Spaulding - 1927 - 336 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)... | |
 | Eric Louis Kohler - 1927 - 618 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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... 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. 
