 | United States. Board of Tax Appeals - 1937 - 1380 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...hands of the transferor, increased In the amount of pain or decreased In the amount of loss recoimlzed to the transferor upon such transfer under the law... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...property was acquired after December 31, 1917, by a corporation in connection with a reorganization, then the basis shall be the same as it would be in...applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists of stock or securities in a corporation... | |
 | 1941 - 1688 pages
...In addition to such stock or securities), or (B) as paid-in surplus or as a contribution to capital. then the basis shall be the same as It would be In...applicable to the year In which the transfer was made. §19.113 (a) (8)-l Property acquired by a corporation after December 31, 1920. The acquisition of property... | |
 | 1940 - 1806 pages
...In addition to such stock or securities), or (B) as paid-in surplus or as a contribution to capital, , Uie law applicable to the year In which the transfer was made. §9.113 (a) (8)-l Property acquired... | |
 | United States. Board of Tax Appeals - 1939 - 1702 pages
...interest or control In 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 amount of loss recognized to the transferor upon gueh transfer under the law applicable to the year In which the transfer was made. This paragraph shall... | |
 | 1939 - 1030 pages
...remained in the same persons or in any of them, the basis of the property shall be the same as it would be in the hands of the transferor, increased in the...to the transferor upon such transfer under the law which was applicable to the year in which the transfer was made. Example: The X Corporation owns property... | |
 | United States. Tax Court - 1945 - 1374 pages
...in addition to such stock or securities), or (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in...hands of the transferor, increased in the amount of train or decreased in the amount of loss recosnizerl to the transferor upon such transfer under the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...prescribed by section 113 (a) (6), (7), or (9) of such Act, then for the purposes of this chapter tne basis shall be the same as the basis therein prescribed...hands of the transferor, increased in the amount of gam or decreased in the amount of loss recognized to the transferor upon such transfer under the law... | |
 | United States. Tax Court - 1946 - 1804 pages
...property or money, in addition to such stock or securities), then the basis shall be the name as it would be In the hands of the transferor. Increased In the...recognized to the transferor upon such transfer under the tew applicable to the year in which the transfer was made. 691606" — *6— vol. 5 34 other he retained... | |
| |
... 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 under the law applicable to the year in which the transfer was made. 
