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" ... property 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 It would have In the hands of such other person. "
The Code of Federal Regulations of the United States of America - Page 21
1966
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The Laws of Wisconsin

Wisconsin - 1935 - 1308 pages
...any other person, if under the provisions of paragraph (d) of subsection (2) of section 71.02 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. eluded the period for which he held the stock or securities...
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 pages
...any other person, if under the provisions of paragraph (d) of subsection (2) of section 71.02 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. eluded the period for which he held the stock or securities...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 pages
...which he held the property exchanged, if under the provisions of section 204 the property received has, for the purpose of determining gain or loss from...or in part in his hands as the property exchanged. In determining the period for which the taxpayer has held property however acquired there shall be...
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...period for which such property was held by any other person, if under the provisions of section 204 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. In determining the period for which the taxpayer has...
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The Principles of Real Estate Law: Real Property, Real Estate Documents and ...

Nathan William MacChesney - 1927 - 960 pages
...period for which such property was held by any other person, if under the provisions of section 204 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. In determining the period for which the taxpayer has...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - 1927 - 336 pages
...period for which such property was held by any other person, if under the provisions of section 204 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. In determining the period for which the taxpayer has...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...for which such property was held by any other person, if under the provisions of section 113, such property has, for the purpose of determining gain...or exchange, the same basis in whole or in part in hi hands as it wouldh ave in the hands of such other person. (C) In determining the period for which...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...for which such property was held by any other person, if under the provisions of section 113, such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person. (C) In determining the period for which the taxpayer...
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United States Code Annotated

United States - 1928 - 1164 pages
...the property exchanged, if under the provisions of section 935 of this title the property received has, for the purpose of determining gain or loss from...exchange, the same basis in whole or in part in his bands as the property exchanged. In determining the period for which the taxpayer has held "property...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 1510 pages
...period for which such property was held by any other person, if under the provisions of section 204 such property has, for the purpose of determining gain...the same basis in whole or in part in his hands as it would have in the hands of such other person Gifts after December 31, 1920 take the same basis in...
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