 ... (B) in a taxable year beginning after December 31, 1935, by a corporation in connection with a reorganization, 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...  Reports of the Tax Court of the United States - Side 191av United States. Tax Court - 1947Uten tilgangsbegrensning - Om denne boken
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 sider
...were in effect during the years 1945 and 1946. These sections provided in pertinent part as follows: SEC. 113. Adjusted basis for determining gain or loss...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 sider
...centum or more remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the...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... | |
 | United States. Internal Revenue Service - 1924 - 396 sider
...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 :^uch transfer under the law applicable to the year in which the transfer was made; (8) If the property... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 sider
...shall, notwithstanding the provisions of paragraph (5) of this subdivision, be the same as it would be in the hands of the transferor, increased in the...in the amount of loss recognized to the transferor :ipon such transfer wider the law applicable to the year in which the transfer was made." The amendment... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sider
...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...applicable to the year in which the transfer was made ; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 sider
...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...applicable to the year in which the transfer was made; (8) If the property (other than stock or securities in a corporation a party to a reorganization) was... | |
 | John F. Sherwood - 1925 - 206 sider
...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 s uch transfer under the law applicable to the year in which the transfer was made; (8) If the property... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 sider
...the same as it would be in the hands of the transferor. j ~ (8 til Increased in the amount of gain or decreased In the amount of loss recognized to the transferor upon sucb transfer under the law applicable to the year in which the transfer was made." Both these sections... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sider
...conditions specified in section 203 (b) (4), 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 transfer was made. This article also... | |
 | Eric Louis Kohler - 1927 - 618 sider
...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...applicable to the year in which the transfer was made; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer... | |
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