 | United States. Tax Court - 1947 - 1522 páginas
...described in section 112 (b) (5) * * * then the basis shall be the tame as it would be In the bands of the transferor, Increased in the amount of gain...law applicable to the year in which the transfer was mate The respondent urges that the "property paid in for stock" was acquired in a transaction described... | |
 | United States. Tax Court - 1947 - 1522 páginas
...(5) (Including, also, cases where part of the consideration for the transfer of such property to the corporation was property or money, in addition to...contribution to capital, then the basis shall be the same as it. would be in the bauds of the transferor, increased In the amount of gain or decreased in the amount... | |
 | United States. Tax Court - 1949 - 1416 páginas
...• • If the property was acquired after December 31, 1920, by a corporation — • •»•**• (B) as paid-in surplus or as a contribution to capital,...applicable to the year In which the transfer was made. * (8) • • • If the property was acquired after December 81, 1920, by a corporation(A) by the... | |
 | United States. Tax Court - 1949 - 1176 páginas
...(5) (including, also, cases where part of the consideration for the transfer of such property to the corporation was property or money, in addition to...the transferor, increased in the amount of gain or decreased in tbe amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | 1966 - 500 páginas
...property to the corporation consisted of property or money In addition to such stock or securities), then the basis shall be the same as It would be In...In the amount of loss recognized to the transferor on such transfer under the law applicable to the year In which the transfer was made. (c) Distributions... | |
 | 1961 - 636 páginas
...property to the corporation consisted of property or money in addition to such stock or securities), then the basis shall be the same as it would be in...in the amount of loss recognized to the transferor on such transfer under the law applicable to the year in which the transfer was made. (c) Distributions... | |
 | 1960 - 1764 páginas
...(relating to transfer of property to corporation controlled by transferor) applies, or (2) As paid-in surplus or as a contribution to capital, then the...of the transferor, Increased in the amount of gain recognized to the transferor on such transfer. (b) Transfers to corporations. If property was acquired... | |
 | 1960 - 880 páginas
...addition to such stock or securities), then the basis § 1.1082-2 shall be the вате as It would be In the hands of the transferor. Increased In the...In the amount of loss recognized to the transferor on such transfer under the law applicable to the year In which the transfer was made. (c) Distributions... | |
 | United States, Walter Elbert Barton - 1950 - 1126 páginas
...another. Same as 1944. Seo. 113. (a) (16) Basis established by Revenue Act of 1934. Same as 1944. would be in the hands of the transferor, increased in the...applicable to the year in which the transfer was made. If the property was distributed in kind by a partnership to any partner, the basis of such property... | |
 | United States. Tax Court - 1950 - 1534 páginas
...after December 31, 1920, by a corporation as a contribution to capital shall be the same as it would be in the hands of the transferor, increased in the...transferor upon such transfer under the law applicable The estate tax return, filed with the collector for the first district of Texas, at Austin, Texas,... | |
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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... 
