 | United States. Internal Revenue Service - 1931 - 502 pages
...affiliated group. (b) Qualification of General Rule. Nothing in paragraph (a) of this article shall be taken as in any way limiting the operation of the provisions...disposition of property (see sections 111 to 115, inclusive, and articles 5G1 to 629, inclusive, of Regulations 74), but is intended as in addition to and not in... | |
 | United States. Bureau of Internal Revenue, United States. Office of Internal Revenue - 1935 - 114 pages
...prior to the date upon which the distributing corporation became a member of the affiliated group. (6) Qualification of General Rule. Paragraph (a) of this...(see sections 111 to 115, inclusive), but as being in addition to and not in substitution for such provisions; subject, however, to this qualification: that... | |
 | 1939 - 1030 pages
...limiting the operation of the E rovisions of the Act relating to the basis for determining gain or )ss upon the sale or other disposition of property (see...qualification : that to the extent that the transfers or assets referred to in paragraph (a) are taken into account under the terms of the Act in making... | |
 | 1940 - 1806 pages
...corporation became a member of the group, (b) Qualification of general rule. Paragraph (a) of this section shall not be considered as in any way limiting the...determining gain or loss upon the sale or other disposition oi property (see sections 111 to 115, inclusive), but as being in amplification of and not in substitution... | |
 | 1941 - 1688 pages
...dividend, or stock right, as the case may be, were the stock in respect of which the dividend was issued if the basis for determining gain or loss upon the sale or other disposition of such stock dividend or stock right is fixed by the apportionment of the basis of such old stock.*t... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...dividend or the subscription right were the stock in respect of which the dividend was acquired, if the basis for determining gain or loss upon the sale or other disposition of such stock dividend or right is fixed by application of the general rule of apportionment provided... | |
 | 1954 - 1486 pages
...section shall not be considered as In any way limiting the operation of the provisIons of the Code relating to the basis for determining gain or loss...the transfers of assets referred to in paragraph (a) of this section are taken Into account under the terms of the Code In making adjustments in the basis,... | |
 | 1949 - 776 pages
...section shall not be considered as in any way limiting the opération of the provisions of the Code relating to the basis for determining gain or loss...the transfers of assets referred to In paragraph (a) of this section are taken Into account under the terms of the Code in making adjustments in the basis,... | |
 | 1974 - 880 pages
...not be considered as in any way limiting the operation of the provisions of subtitle A of the Code relating to the basis for determining gain or loss upon the sale or other disposition of property, but as being in amplification of and not in substitution for such provisions; subject, however, to... | |
 | 1995 - 952 pages
...not be considered as in any way limiting the operation of the provisions of Subtitle A of the Code relating to the basis for determining gain or loss upon the sale or other disposition of property, but as being in amplification of and not in substitution for such provisions; subject, however, to... | |
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... but as being in amplification of and not in substitution for such provisions: subject, however, to this qualification: that to the extent that the transfers of assets referred to in paragraph (a) of this section... 
