 | United States. Congress. Senate. Committee on Finance - 1958 - 480 pages
...described in this section, section 1035 (a), or section 1036 (a), then the basis shall be the same as that of the property exchanged, decreased in the amount...amount of loss to the taxpayer that was recognized on such exchange." (b) CI.ERICAL AMENDMENT. — The second sentence of section 1031 (d) is amended... | |
 | United States. Tax Court - 1964 - 1230 pages
...section, • • • then the basis shall be the same as that of the property exchanged, decreased In tbc amount of any money received by the taxpayer and increased...amount of loss to the taxpayer that was recognized on such exchange. If the property so acquired consisted In part of the type of property permitted by... | |
 | 1967 - 520 pages
...corresponding provisions of prior Internal revenue laws, the basis shall be the same as In the case of the property exchanged, decreased In the amount...amount of gain or decreased In the amount of loss to tbe taxpayer that was recognized on such exchange under the law applicable to the year In which the... | |
 | United States. Tax Court - 1943 - 1330 pages
...the same as In the case of the property exchanged, decreased in the amount of any money received hy the taxpayer and Increased In the amount of gain or...applicable to the year In which the exchange was made. • • • This paragraph shall not apply to property acquired by a corporation by the issuance of... | |
 | United States. Internal Revenue Service - 1973 - 824 pages
...property was acquired on an exchange described in that section, then the basis shall be the same as that of the property exchanged, decreased in the amount...amount of loss to the taxpayer that was recognized on such exchange. If property so acquired consisted in part of the type of property permitted by that... | |
 | 1969 - 958 pages
...or section 1037(a), then the basis shall be the same as that of the property exchanged, decreased to the amount of any money received by the taxpayer and...amount of loss to the taxpayer that was recognized on sucti exchange. If the property so acquired consisted in part of the type of property permitted... | |
 | United States. Internal Revenue Service - 1978 - 636 pages
...was acquired in an exchange described in section 1031 (a), then the basis shall be the same as that of the property exchanged, decreased in the amount...the taxpayer and increased in the amount of gain or decreased by the amount of loss to the taxpayer that was recognized on such exchange. Section 1.1031(a)-l(b)... | |
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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... 
