 | Scott Rosner, Kenneth L. Shropshire - 2004 - 834 pages
...section, section 1035(a), section 1036(a), or section 1 037(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. If the property so acquired consisted in part of the type of property permitted by... | |
 | Jack Cummings - 2005 - 305 pages
...section, section 1035(a), section 1036(a), or section 1037(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. If the property so acquired consisted in part of the type of property permitted by... | |
 | Steven D. Fisher - 2007 - 290 pages
...section, section 1035 (a), section 1036(a), or section 1037 (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. If the property so acquired consisted in part of the type of property permitted by... | |
 | Catherine W. Wilkinson, Jean M. Baxley - 2007 - 880 pages
...Ordinarily, the tax basis of property received in an IRC Section 1031 like-kind exchange is the basis 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 the exchange. [See IRC § 1031... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 pages
...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...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... | |
 | 1939 - 1586 pages
...described 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...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition... | |
 | United States. Tax Court - 1953 - 1374 pages
...as provided In paragraphs (IB), (17), or (18) of this subsection) shall be the same as In the case of the property exchanged, decreased In the amount...applicable to the year in which the exchange was made. • • • basis of the old stock and the Class A and Class B creditor claims surrendered. This basis,... | |
 | 1973 - 618 pages
...section, section 1035(a), section 1036(a), or section 1037(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. If the property so acquired consisted in part of the type of property permitted... | |
 | 1968 - 544 pages
...section, section 1035(a), section 1036(a), or section 1037(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. If the property so acquired consisted in part of the type of property permitted by... | |
 | 1971 - 552 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 loss to the taxpayer that was recognized on such exchange under the law applicable to the year in which the exchange was made. If the property... | |
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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... 
