 | United States. Court of Claims - 1937 - 786 pages
...exchanged solely for preferred stock in the same corporation. • • • "Sue. 204. (s) The basts for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913. shall be the cost of such property : except that — * * • "(6) If the property... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...may each have a copy. BASIS FOR DETERMINING GAIN OR LOSS, DEPLETION, AND DEPRECIATION SEC. 204. (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that — (1) If the property should... | |
 | 1927 - 1150 pages
...2(c), being Comp. St. § 6336b, provided that : "For the purpose of ascertaining the gain derived from the sale or other disposition of property • • • acquired before" March 1, 1913, "the fair market price or value of such property as of" March 1, 1913, "shall be the basis for determining... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...of the corporation. BASIS FOR DETERMINING GAIN OR LOSS, DEPLETION, AND DEPRECIATION. SEC. 204. (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that— (1) If the property should... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...stock of the corporation. BASIS FOR DETERMINING GATN OR LOSS, DEPLETION, AND DEPRECIATION SEC. 204. (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that — (1) If the property should... | |
 | John F. Sherwood - 1925 - 206 pages
...March 1, 1913 or after February 28, 1913 is explained in the following section of the Revenue Act: (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property; except that — (1) If the property should... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...installment payment representing gain or profit in the year in which such payment is received. SEC. 204. (a) The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property ; except that — (1) If the property should... | |
 | United States. Supreme Court - 1926 - 810 pages
...the Act of 1918. Section 2 (c) provided that: "For the purpose of ascertaining the gain derived from the sale or other disposition of property . . . acquired before " March 1, 1913, " the fair market price or value of such property as of" March 1, 1913, "shall be the basis for determining... | |
 | United States. Internal Revenue Service - 1926 - 620 pages
...the act of 1918. Section 2 (c) provided that: "For the purpose of ascertaining the gain derived from the sale or other disposition of property * * * acquired before" March 1, 1913, "the fair market price or value of such property as of" March 1, 1913, "shall be the basis for determining... | |
| |
The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913, shall be the cost of such property... 
