 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...paid-in surplus or as a contribution to capital, the basis of such property shall be the same as it would be in the hands of the transferor, increased in the...the amount of loss recognized to the transferor upon the transfer under the law applicable to the year in which the transArt. 599 § 113 contract or option... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...corporation after June 6, 1932, [(B) J as paid-in surplus or as a contribution to capital, as paid-in surplus or as a contribution to capital, then the...applicable to the year in which the transfer was made.' " 7. DISCHARGE OF A RANKRUPT FROM FEDERAL TAX LIARILITY . Under the present bankruptcy law, a discharge... | |
 | United States. Board of Tax Appeals - 1934 - 1646 pages
...or control 111 such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be In...the law applicable to the year in which the transfer «raa made. « • » • •**••* SBC. 114. (a) Basft for depreciation. — The basis upon which... | |
 | United States. Board of Tax Appeals - 1934 - 1508 pages
...addition to such stock or securities), then the basis shall be the same as It would be In the bands of the transferor, Increased in the amount of gain...upon such transfer under the law applicable to the jcar In which the transfer was made. [Section 203 (b) (4).] No gain or loss shall be recognized If... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...(5) (including, also, cases where part of the consideration for the transfer of such property to the corporation was property or money, in addition to...applicable to the year in which the transfer was made. ART. 113 (a) (8)-1. Property acquired by a corporation after December 31, 1920. — The acquisition... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...(5) (including, also, cases where part of the consideration for the transfer of such property to the corporation was property or money, in addition to...applicable to the year in which the transfer was made. ART. 113(a) (8)-l. Property acquired by a corporation after December 31, 1920. — The acquisition... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...is not otherwise determined under any of the paragraphs (1) to (12), inclusive, of this subsection, then the basis shall be the same as it would be in...the law applicable to the year in which the transfer wras made. If the property was distributed in kind by a partnership to any partner, the basis of such... | |
 | United States. Board of Tax Appeals - 1936 - 1470 pages
...of such property to the corporation was property or money, in addition to such stock or securities), then the basis shall be the same as it would be in...the transferor, increased in the amount of gain or decreased iu the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | United States - 1939 - 780 pages
...(5) (including, also, cases where part of the consideration for the transfer of such property to the corporation was property or money, in addition to...applicable to the year in which the transfer was made. (9) INVOLUNTARY CONVERSION. — If the property was acquired, after February 28, 1913, as the result... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...property to the corporation consisted of property or money in addition to such stock or securities) , then the basis shall be the same as it would be in...applicable to the year in which the transfer was made. (c) DISTRIBUTIONS OF STOCK OR SECURITIES. — If the stock or securities were received in a distribution... | |
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... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer... 
