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" Adjusted Basis. The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. "(1) General Rule. "
Reports of the Tax Court of the United States - Page 655
by United States. Tax Court - 1955
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The Code of Federal Regulations of the United States of America Having ...

1939
...been taken by the taxpayer in determining net income for the taxable year or prior taxable years ; (B) in respect of any period since February 28, 1913,...obsolescence, amortization, and depletion, to the extent allowed (but not less than the amount allowable) under this Act or prior income tax laws. Where for...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 305

United States. Supreme Court - 1939
...the basis determined under subsection (a), adjusted as hereinafter provided. "(1) General Rule. Proper adjustment in respect of the property shall in all cases be made "(A) for expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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The Code of Federal Regulations of the United States of America Having ...

1939
...the basis determined under subsection (a), adjusted as hereinafter provided. (1) General rule. Proper adjustment In respect of the property shall In all cases be made (A) for expenditures, receipts, losses, or other Items, properly chargeable to capital account,...
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Compilation of Statutes Relating to Soil Conservation, Marketing Quotas and ...

United States - 1981
...different method is authorized. (26 USC 77.) SEC. 1016. ADJUSTMENTS TO BASIS (a) GENERAL RULE. Proper adjustment in respect of the property shall in all cases be made ******* (8) in the case of property pledged to the Commodity Credit Corporation, to the extent...
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United States Code

United States - 1964
...IX. PART П. BASIS RULES OF GENERAL APPLICATION 1016. Adjustments to basis. (a) General rule. Proper adjustment in respect of the property shall in all cases be made * (3 ) In respect of any period (A) before March 1, 1913, (B) since February...
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United States Code

United States - 1953
...shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) General rule. Proper adjustment in respect of the property shall in all cases be made (A) For expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Revenue Revision of 1942: Hearings Before the Committee on Ways ..., Volume 2

United States. Congress. House. Committee on Ways and Means - 1942
...Basis for Determining Gain or Loss. *** "(b) Adjusted Basis. * * "(1) General Rule. Proper adjustment in respect of the property shall in all cases be made "(A) for expenditures, receipts, losses, taxes, or other items, properly chargeable to capital...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 312 pages
...the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE. Proper adjustment in respect of the property shall in all cases be made (A) For expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1242 pages
...determined under subsection (a), adjusted as hereinafter provided. Sec. 113. (b) (1) General rule. Proper adjustment in respect of the property shall in all cases be made (A) For expenditures, receipts, losses, or other items, properly chargeable to capital account,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 322

United States. Supreme Court - 1945
...have been taken by the taxpayer in determining net income for the taxable year or prior taxable years; (B) in respect of any period since February 28, 1913,...obsolescence, amortization, and depletion, to the extent allowed (but not less than the amount allowable) under this Act or prior income tax laws. . . ." 4...
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