...1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such section for determining loss over the amount realized....property shall 'be the sum of any money received, plug the fair market value of the property (other than money) received. * * * [Emphasis supplied.]...

...113 (b) for determining gain, and the loss shall be the excess of the adjusted basis provided In such section for determining loss over the amount realized....value of the property (other than money) received. SBC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS. (a) BASIS (UNADJUSTED) or PBOPEBTY. — The...

...for determining loss over the amount realized. Section 1001(b) of the Code provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Section 1001(c) of the Code provides, in part, that in the case of a sale or exchange of property,...

...section for determining loss over the amount realized. Section 1001 (b) of the Code states, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Section 1001(c) of the Code states that, in the case of a sale or exchange of property, any gain or...

...adjusted basis determined under section 1011. Section 100 l(b) of the Code provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Section 1.61-6(a) of the Income Tax Regulations provides, in part, that when a part of a larger property...

...section 1011 of the Code for determining gain. Section 1001(b) of the Code provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Section 1002 of the Code provides that, except as otherwise provided, on the sale or exchange of property...

...receipt was not doubtful. Section 1001(b) of the Internal Revenue Code of 1954 provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Section 451 (a) of the Code provides that the amount of any item of gross income shall be included...

...section 1011 of the Code for determining gain. Section 1001 (b) of the Code provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. In DB Heiner v. EW Gwinner, 25 F. Supp. 659 (1938), reversed and affirmed, 114 F. 2d 723 (1940), certiorari...

...December 31, 1959. Respondent points out section 1001, IRC 1954, has not been amended. It provides : The amount realized from the sale or other disposition...value of the property ( other than money ) received. [ Sec. 1001 ( b ) .] This would mean, according to the statements in respondent's brief, that a mortgage...

...realized therefrom over the adjusted basis of the property. Section 1001 (b) provides, in part, that the amount realized from the sale or other disposition...value of the property (other than money) received. Under the circumstances described above, the silver coins received by the taxpayer for the real property...