 | United States. Court of Claims - 1942 - 818 páginas
...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. * * * For some years prior to 1925 the plaintiff was the manufacturer of steel piping. In that year,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...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 páginas
...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 páginas
...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... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 páginas
...interest or control in such property of 80 per cent or more remained in the same persons or any of them, then the basis shall be the same as it would be in...recognized to the transferor upon such transfer under the lawapplicable to the year in which the transfer was made. "(8) If the property (other than stock or... | |
 | John F. Sherwood - 1925 - 206 páginas
...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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...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 páginas
...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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... (B) as paid-in surplus or as a contribution to capital, 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 of loss recognized to the transferor upon such transfer... 
