 | United States - 1953 - 1744 pages
...property, or (H) a taxpayer in whose hands the basis of such property is determined, for the purpose e property in the hands of the person whose personal efforts created such property; or (D) an obligation... | |
 | United States. Tax Court - 1967 - 786 pages
...property, or (B) a taxpayer In whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, In whole or In part by reference to tbe basis of such property In the hands of the person whose personal efforts created such property... | |
 | 2001 - 872 pages
...personal efforts created such property, or if held by a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from...whole or in part by reference to the basis of such property in the hands of a taxpayer whose personal efforts created such property. Por purposes of this... | |
 | 1993 - 660 pages
...such property was prepared or produced, or (iii) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from...whole or in part by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this subparagraph. In the... | |
 | 2002 - 876 pages
...such property was prepared or produced, or (iii) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from...whole or In part by reference to the basis of such property In the hands of a taxpayer described in H W Long-term capital gains $8.000 $9000 Long-term... | |
 | 1966 - 508 pages
...property, or (B) A taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or In part by reference to the basis of such property in the hands of the person whose personal efforts created such property; (4) Accounts or notes... | |
 | 1960 - 880 pages
...property, or (B) A taxpayer in whose hands the basis of such property Is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property In the hands of the person whose personal efforts created such property; (4) Accounts or notes... | |
 | 1961 - 636 pages
...property, or (B) A taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of the person whose personal efforts created such property; (4) Accounts or notes... | |
 | 1986 - 1138 pages
...(ill) a taxpayer in whose hands the basis of such property is determined, for purposes of determinant gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (11) of this subparagraph. In the... | |
 | 1997 - 504 pages
...such property was prepared or produced; or (ill) A taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole or part by reference to the basis of such property in the hands of a taxpayer described in subdivision... | |
| |
... of determining gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of a taxpayer described in subparagraph (A) or (B... 
