In the case of any loss claimed to have been sustained from any sale or other disposition of shares of stock or securities where it appears that, within a period beginning 30 days before the date of such sale or disposition and ending 30 days after such... Internal Revenue Cumulative Bulletin - Page 232by United States. Internal Revenue Service - 1977Full view - About this book
| United States. Bureau of Internal Revenue - 1933 - 452 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange... | |
| United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...as amounts received in exchange therefor. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law) , or has entered into a contract... | |
| United States. Internal Revenue Service - 1936 - 604 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, •within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this article as the 61-day period), he has acquired (by purchase or by an exchange... | |
| United States - 1939 - 780 pages
...disposition of which was not deductible. SEG 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract... | |
| United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...disposition of which was not deductible. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. fa) In the case of any loss claimed to have been sustained...taxpayer has acquired ( by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law) , or has entered into a contract... | |
| United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...as amounts received in exchange therefor. SEC. 118. LOSS FROM WASH SALES OF STOCK OR SECURITIES. (a) In the case of any loss claimed to have been sustained...taxpayer has acquired (by purchase or by an exchange upon which the entire amount of gain or loss was recognized by law), or has entered into a contract... | |
| 1940 - 1806 pages
...*f Subpart R— Loss From Wash Sales SEC. 118. Loss from wash sales of stock or securities. — (a) +p @ 4 7 DQ" B R ݎ*v xC x I#^)s᷸ UL j S/ SO days after such date, the taxpayer has acquired (by purchase or by an exchange upon. which the entire... | |
| 1941 - 1688 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days before the date...or disposition and ending 30 days after such date (referred to in this section as the 61-day period) , he has acquired (by purchase or by an exchange... | |
| 1939 - 1030 pages
...loss claimed to have been sustained from the sale or other disposition of stock or securities, if, within a period beginning 30 days Before the date...or disposition and ending 30 days after such date (referred to in this section as the 61-day period), he has acquired (by purchase or by an exchange... | |
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