The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided1 in such... Reports of the United States Tax Court - Page 198by United States. Tax Court - 1992Full view - About this book
| United States. Court of Claims - 1937 - 786 pages
...of 1926 provides, in part, as follows: SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Philippines - 1986 - 492 pages
...read as follows : "Section '35. Determination of amount of and recognition of gain or loss. — (a) Computation of gain or loss. — The gain from the...the excess of the amount realized therefrom over the basis or adjusted basis for determining gain and the loss shall be the excess of the basis or adjusted... | |
| United States. Internal Revenue Service - 1924 - 396 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEO. 202. (n) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...DETERMINATION OF AMOUNT OP GAIN OR LOSS. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204,33 and the loss shall be the excess of such... | |
| John F. Sherwood - 1925 - 206 pages
...Determination of Amount of Gain or Loss. Sec. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEC. 202. (a) Except as hereinafter provided hi this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...EXCHANGES OF PROPERTY Revenue Act of 1924. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Nathan William MacChesney - 1927 - 960 pages
...Revenue Act of 1926, which reads in part as follows: (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of the section 204, and the loss shall be the excess of such... | |
| Harrison B. Spaulding - 1927 - 336 pages
...Determination of Amount of Gain or Loss. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
| Eric Louis Kohler - 1927 - 618 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
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