 March 1, 1913; but (2) for the purpose of the computation of earnings and profits of the corporation for any period beginning after February 28, 1913, shall be determined by using as the adjusted basis the adjusted basis (under the law applicable to the...  Reports of the Tax Court of the United States - Page 416by United States. Tax Court - 1945Full view - About this book
 | 1941 - 1688 pages
...shall be determined, except as provided in paragraph (2), by using as the adjusted basis the adjusted basis (under the law applicable to the year In which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913; but "(2) for the... | |
 | United States - 1953 - 1744 pages
...beginning after February 28, 1913, shall be determined by using as the adjusted basis the adjusted bed under section 113 (b) (3) then in effect. In Where in determining the adjusted basis used in computing such realized gain or loss the adjustment... | |
 | United States - 1965 - 1110 pages
...(except as provided in subparagraph (B) ) be determined by using as the adjusted basis the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913; but (B) for purposes... | |
 | 1941 - 1300 pages
...the purpose of determining the character of dividend distributions. In (1) there is used the adjusted basis (under the law applicable to the year in which the sale or other disposition is made) for determining gain, but disregarding value as of March 1, 1913. In (2) there is used such... | |
 | United States. Internal Revenue Service - 1941 - 664 pages
...beginning after February 28, 1913. Under (1) such gain or loss is determined by using the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, but disregarding value as of March 1, 1913. Under (2) there is used such adjusted basis for determining... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...shall be determined, except as provided in paragraph (2), by using as the adjusted basis the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913 ; but Sec. 115.... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...shall be determined, except as provided in paragraph (2), by using as the adjusted basis the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913; but (2) for the... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...shall be determined, except as provided in paragraph (2), by using as the adjusted basis the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913; but (2) for the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...shall be determined, except as provided in paragraph (2), by using as the adjusted basis the adjusted basis (under the law applicable to the year in which...other disposition was made) for determining gain, except that no regard shall be had to the value of the property as of March 1, 1913; but (2) for the... | |
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