 | United States. Board of Tax Appeals - 1934 - 1646 pages
...of the statutory provisions is that the basis for gain or loss on the sale of property transferred in trust is the same as it would be in the hands of the grantor, but if the transfer is one in contemplation of or intended to take effect at or after death the basis... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...within section 113 (a) (2) or section 113 (a) (4). 233 (6) Baffin. — The basis of property so acquired is the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1940 - 1806 pages
...is within section 113 (a) (2) or section 113 (a) (4). (b) Basis. The basis of property so acquired is the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1941 - 1688 pages
...is within section 113 (a) (2) or section 113 (a) (4). (b) Basts. The basis of property so acquired is the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1939 - 1030 pages
...is within section 113 (a) (2) or section 113 (a) (4). (b) Basis. The basis of property so acquired is the same as it would be in the hands of the grantor, increased in the amount of *tFor statutory and source citations, see note to § 3.1-1. Page 267 gain... | |
 | 1961 - 636 pages
...(other than by a transfer in trust by a gift, bequest, or devise) the basis of property so acquired is the same as it would be in the hands of the grantor increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1970 - 868 pages
...(other than by a transfer in trust by a gift, bequest, or devise) the basis of property so acquired is the same as it would be in the hands of the grantor increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1967 - 528 pages
...(other than by a transfer in trust by a gift, bequest, or devise) the basis of property so acquired is the same as it would be in the hands of the grantor increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
 | 1972 - 580 pages
...(other than by a transfer in trust by a gift, bequest, or devise) the basis of property so acquired is the same as it would be in the hands of the grantor increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such... | |
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... the basis of property so acquired is the same as it would be in the hands of the grantor increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which... 
