 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1935 - 754 pages
...preferred in 1928, leaves $50,228.84 upon which he determined the deficiency of $9,156.69. the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made." 45 Stat. 815-819. 'The figures are: X : $96,030 : : $99,000 : $194,930.17. The calculation stated in... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...the basis (except as provided in paragraph (15) of this subsection) shall be the same as in the case of the property exchanged, decreased in the amount...the type of property permitted by section 112 (b) to be received without the recognition of gain or loss, and in part of other property, the basis provided... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...the basis (except as provided in paragraph (15) of this subsection) shall be the same as in the case of the property exchanged, decreased in the amount...part of the type of property permitted by section 112(b) to be received without the recognition of gain or loss, and in part of other property, the basis... | |
 | United States. Congress. Senate. Committee on Finance - 1936 - 996 pages
...section 112 (b) to (e), inclusive, the basis shall be the same as in the case of the property changed, decreased in the amount of any money received by the...the type of property permitted by section 112 (b) to be received without the recognition of gain or loss, and in part of other property, the basis provided... | |
 | United States - 1939 - 780 pages
...subject to the provisions of section 371 (a), (b), or (e), the basis shall be the same as in the case of the property exchanged, decreased in the amount...part of the type of property permitted by section 371 (a) or (b) to be received without the recognition of gain or loss, and in part of nonexempt property,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...subject to the provisions of section 371 (a), (b), or (e), the basis snail be the same as in the case of the property exchanged, decreased in the amount...to the year in which the exchange was made. If the so acquired consisted in part of the type of property permitted ed by section 371 (a) or (b) to be... | |
 | United States. Board of Tax Appeals - 1937 - 1380 pages
...in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case~of the property exchanged, decreased In the amount of...that was recognized upon such exchange under the law applirahle to the year in which the exchange was ma<Ie. If the property so acquired consisted in part... | |
 | 1924 - 1040 pages
...described in subdivision (bl, (d) (e) or (f) of section 203, the basis shall be the same as in ue case raph (10) of subdivision (a) of section 214). such...the income of the tnipt .«hall be Included in com amuunt of gain or decreased in the amount of loss to tlie taxpayer that was recognized upon such exchange... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the basis (except as provided in paragraph (15) of this subsection) shall be the same as in the case of the property exchanged, decreased in the amount...the type of property permitted by section 112 (b) to be received without the recognition of gain or loss, and in part of other property, the basis provided... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...provided in paragraph -ft&f (lo), (17), or (18) of this subsection) shaU be the same as in the case of the property exchanged, decreased in the amount...the property so acquired consisted in part of the 89 type of property permitted by section 112 (b) to be received without the recognition of gain or... | |
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If the property was acquired, after February 28. 1913, upon an exchange described In section 112 (b) to (e). Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer... 
