 | United States - 1928 - 268 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 - 1928 - 1164 pages
...described in subdivision (b), (d), (e), or (f) of section 934, 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 934 to be received without the recognition... | |
 | Robert Hiester Montgomery - 1927 - 592 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... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Example. A purchased a share of stock in the X company in 191 S for $100. Pursuant to a plan of reorganization.... | |
 | Robert Hiester Montgomery - 1925 - 1928 pages
...decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer...applicable to the year in which the exchange was made. Example. — A purchased a share of stock in the X company in 1918 for $100. Pursuant to a plan of... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...described in section 112 (b), (c), (d), or (e) (see articles 572-577), the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Ewmple: A. purchased a share of stock in the X Corporation in 1919 for $100. Pursuant to a plan of... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...described in section 112 (b), (c), (d), or (e) (see articles 572-577), the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Example: A purchased a share of stock in the X Corporation in 1923 for $100. Pursuant to a plan of... | |
 | United States. Board of Tax Appeals - 1933 - 1618 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...taxpayer that was recognized upon such exchange under the laws applicable to the year in which the exchange was made. * * * It is thus seen that section 202... | |
 | United States. Board of Tax Appeals - 1934 - 1646 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...decreased in the amount of loss to the taxpayer that WHS recognized upon such exchange under the law applicable to the year In which the exchange was made.... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 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... | |
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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... 
