 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...113 (a) (5) provides in pertinent part as follows: Property transmitted at death. If the property was acquired by bequest, devise or inheritance, or by the decedent's estate from the decedent, the basis shall be 727 Opinion of the Court the fair market value of such property at... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...cost of such property ; except that — ] (5) PBOPERTY TRANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...property at the time of such acquisition. (5) PEOPEBTY TEANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...property passing from the individual exercising such power by bequest or devise. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after August 26; 1937, and if the property consists of stock... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...property passing from the individual exercising such power by bequest or devise. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after the date ef the enactment ef the Revenue Aet ef 1937 August... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...property at the time of such acquisition. (5) PROPERTY TRANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...the year in which the transfer was made. (5) Properly transmitted at death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis sball be the fair-market value of such property at the time of such acquisition.... | |
 | 1941 - 1688 pages
...the cost of such property; except that — ] (5) Property transmitted at death. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | 1939 - 1030 pages
...1936 is amended by adding at the end thereof a new sentence to read as follows : "If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after the date of the enactment of the Revenue Act of 1937,... | |
 | 1940 - 1806 pages
...cost of such property; except that — ) (5) Property transmitted at death. — If the property was ircumstances. the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
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If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition. 
