 | Wisconsin - 1935 - 1308 pages
...which he held the property exchanged, if the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. 2. In determining the period for which the taxpayer has held property however... | |
 | Wisconsin - 1935 - 1310 pages
...which he held the property exchanged, if the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. 2. In determining the period for which the taxpayer has held property however... | |
 | Nathan William MacChesney - 1927 - 960 pages
...other person, if under the provisions of section 204 such property has, for the purpose of determining gain or loss from a sale or exchange, the same basis...as it would have in the hands of such other person. In determining the period for which the taxpayer has held stock or securities, received upon a distribution... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...exchanged, if under the provisions of section 113, the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. (B) In determining the period for which the taxpayer has held property however... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...exchanged, if under the provisions of section 204 the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. In determining the period for which the taxpayer has held property however... | |
 | Eric Louis Kohler - 1927 - 618 pages
...exchanged, if under the provisions of section 204 the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. In determining the period for which the taxpayer has held property however... | |
 | Nathan William MacChesney - 1927 - 960 pages
...exchanged, if under the provisions of section 204 the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. In determining the period for which the taxpayer has held property however... | |
 | United States - 1928 - 1164 pages
...under the provisions of section 935 of this title such property has, for the purpose of determining gain or loss from a sale or exchange, the same basis...as it would have in the hands of such other person. In determining the period for which the taxpayer has held stock or securities received upon a distribution... | |
 | United States - 1928 - 268 pages
...if under the provisiocDs of section 113, the property received has, for the purpose of determining gain or loss from a sale or exchange, the same basis in whole or in part in his hands as the property exchanged. , (2) The term "capital loss" means deductible loss resulting from the sale... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...other person, if under the provisions of section 2o4 such property has, for the purpose of determining gain or loss from a sale or exchange, the same basis...as it would have in the hands of such other person. In determining the period for which the taxpayer has held stock or securities received upon a distribution... | |
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In determining the period for which the taxpayer has held property however acquired there shall be included the period for which such property was held by any other person, if under the provisions of section... 
