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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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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 322

United States. Supreme Court - 1945
...the basis determined under subsection (a), adjusted as hereinafter provided, (1) GENERAL RITLE. 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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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 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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Government Corporations Appropriation Bill for 1947: Hearings Before the ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Government Corporations Appropriations - 1946 - 1484 pages
...shall be the basis determined under subsection (a) adjusted as hereinafter provided. (1) denerai rule. Proper adjustment in respect of the property shall in all cases be made* * * * * * * (G) in the case of property pledged to the Commodity Credit Corporation, to the extent...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 385 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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Government Corporations Appropriation Bill for 1947: Hearings Before the ...

United States. Congress. House. Committee on Appropriations. Subcommittee on Government Corporations Appropriations - 1946 - 1484 pages
...be the basis determined under subsec(a), adjusted as hereinafter provided. General rule. _,__ :r adjustment in respect of the property shall in all cases be made ****** 3) in the case of property pledged to the Commodity Credit Corporation, tp extent of the...
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Miscellaneous Bills: Hearings on Bills Referred to the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1947 - 243 pages
...law, subsection (B), as amended in the Revenue Act of 1932, requires the adjustment to the basis : "(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 chapter or prior income-tax laws." The...
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Miscellaneous Bills: Hearings on Bills Referred to the Committee on Ways and ...

United States. Congress. House. Committee on Ways and Means - 1947 - 243 pages
...law, subsection (B), as amended in the Revenue Act of 1932, requires the adjustment to the basis : "(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 chapter or prior income-tax laws." The...
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Budget Requirements of the District of Columbia: Hearings Before the Joint ...

United States. Congress. Senate. Committee on the District of Columbia, United States. Congress. Senate. Committee on the District of Columbia. Subcommittee on Fiscal Affairs - 1947 - 1081 pages
...disposition of the property. (2) By deducting from such cost the full loss sustained since acquisition for exhaustion, wear and tear, obsolescence, amortization, and depletion to the extent allowed or allowable (whichever amount is the greater) on such property in all returns required to...
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Code of Federal Regulations

1961
...1.1016 Statutory provisions; adjustments to basis. SEC. 1016. Adjustments to basis (a) General rule. Proper adjustment in respect of the property shall in all cases be made (1) 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

1966
...1.1016 Statutory provisions; adjustments to basis. SEC. 1016. Adjustments to basis (a) General rule. Proper adjustment In respect of the property shall In all cases be made (1) For expenditures, receipts, losses, or other Items, properly chargeable to capital account,...
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