 The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such...  Reports of the Tax Court of the United States - Página 344por United States. Tax Court - 1974Visualização integral - Acerca deste livro
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 páginas
...which provides: DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (a) Computation of Gain or Loss. — The gain from the sale or other disposition...determining loss over the amount realized. (b) Amount Realised. — The amount realized from the sale or other disposition of property shall be the sum of... | |
 | United States. Court of Claims - 1937 - 786 páginas
...of 1926 provides, in part, as follows: SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Philippines - 1986 - 492 páginas
..."Section '35. Determination of amount of and recognition of gain or loss. — (a) Computation of gain or loss. — The gain from the sale or other disposition...the excess of the amount realized therefrom over the basis or adjusted basis for determining gain and the loss shall be the excess of the basis or adjusted... | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEO. 202. (n) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...DETERMINATION OF AMOUNT OP GAIN OR LOSS. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204,33 and the loss shall be the excess of such... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEC. 202. (a) Except as hereinafter provided hi this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | John F. Sherwood - 1925 - 206 páginas
...Determination of Amount of Gain or Loss. Sec. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...EXCHANGES OF PROPERTY Revenue Act of 1924. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Nathan William MacChesney - 1927 - 960 páginas
...Revenue Act of 1926, which reads in part as follows: (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of the section 204, and the loss shall be the excess of such... | |
 | Harrison B. Spaulding - 1927 - 336 páginas
...Determination of Amount of Gain or Loss. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
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