 | United States. Internal Revenue Service - 1924 - 396 pages
...of property (flther than stock or securities in a corporation a party to the reorganization) which was acquired after December 31, 1917, by a corporation in connection with a reorganization, if immediately after the transfer an interest or control in such property of 80 per cent or more remained... | |
 | John F. Sherwood - 1925 - 206 pages
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands of the transferor, increased in... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands oJ value of such property at the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands of the transferor, increased in... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...will be. Section 204 (a) (7) reads as follows: "If the property was acquired after December 31, 1017, by a corporation in connection with a reorganization,...immediately after the transfer an interest or control of such property of 80 per centum or more remained in the same persons or any of them, then the basis... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...case of property (other than stock or securities in a corporation a party to the reorganization) which was acquired after December 31, 1917, by a corporation in connection with a reorganization, if immediately after the transfer an interest or control in such property of 80 per cent or more remained... | |
 | Eric Louis Kohler - 1927 - 618 pages
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands of the transferor, increased in... | |
 | 1927 - 1098 pages
...bbb : "If the property (other than stock or securities in a corporation a party to a reorganization) was acquired after December 31, 1917, by a corporation...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 hands of transferor. . . ." For the provisions... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands of the transferor, increased in... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...— If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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 hands of the transferor, increased in... | |
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December 31, 1917, by a corporation in connection with a reorganization, and immediately after the transfer an 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... 
