| United States. Court of Claims, Audrey Bernhardt - 1963 - 938 pages
...Opinion of the Court man case. We say this because the statute, section 1001 (b) , expressly states that the amount realized from the sale or other disposition...received plus the fair market value of the property received. We think as did the court in Marshman, supra, that the measurement of gain cannot be the... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...the sum of any money received plus the fair market valtie of the property (other than money) received. (d) In the ease of a sale or exchange, the extent... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...obsolescence, amortization, or depletion, previously allowed with respect to such property. SEC. 202. (e) The amount realized from the sale or other disposition...value of the property (other than money) received. SEC. 202. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
| John F. Sherwood - 1925 - 206 pages
...used in computing the gain or loss derived from the sale of property. The Law further provides that the amount realized from the sale or other disposition...received plus the fair market value of the property received. The provision in the 1924 Act for using the "fair market value" of the property received... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) Amount realized. — The amount realized from the...value of the property (other than money) received. (d) Recognition of gain or loss. — In the case of a sale or exchange, the extent to which the gain... | |
| Harrison B. Spaulding - 1927 - 336 pages
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
| Nathan William MacChesney - 1927 - 960 pages
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. For this reason it becomes necessary to know at this time what amounts of depreciation are annually... | |
| Eric Louis Kohler - 1927 - 618 pages
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
| |