 | Harrison B. Spaulding - 1927 - 336 páginas
...such property since its acquisition.1 The amount realized from the sale or exchange of property is the sum of any money received, plus the fair market value of the property (other than money) received.1 The basis, referred to above, varies in different cases. To set out these bases in any complete... | |
 | United States - 1928 - 1164 páginas
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain, §932 NoteH i 933 or loss determined... | |
 | United States - 1928 - 268 páginas
...provided under the law applicable to the year in which the distribution was made. (c) Amount realized. — The amount realized from the sale or other disposition...value of the property (other than money) received. (d) Recognition of gain or loss. — In the case of a sale or exchange, the extent to which the gain... | |
 | Olin Winthrop Blackett - 1928 - 912 páginas
...is the excess of the amount realized therefrom over the cost . . . . " "The amount realized .... is the sum of any money received plus the fair market value of the property (other than money) received.''10 This formula is simply the expression of a well-recognized accounting principle which... | |
 | Robert Hiester Montgomery - 1927 - 1510 páginas
...chapter. "The amount realized" is specifically defined in the law as follows : LAW. Section 202 (c) ' The amount realized from the sale or other disposition...value of the property (other than money) received.' 1 Walsh v. Breivster, 255 US 536; Eldorado Coal & Mining Co. v. Mager, 255 US 522; Goodrich v. Edwards,... | |
 | Robert Hiester Montgomery - 1925 - 1928 páginas
...XXIV). "The amount realized" is specifically defined in the law as follows : LAW. Section 202 (c)' The amount realized from the sale or other disposition...fair market value of the property (other than money) received.4 It should be particularly noted that thus, by general definition, property received must... | |
 | Robert Hiester Montgomery - 1927 - 1510 páginas
...section 203 and articles 1571-1580. The amount realized from the sale or other disposition of property is the sum of any money received plus the fair market...value of the property (other than money) received. (Art. 1561.) General The problem of establishing a basis. — The establishment of a basis with which... | |
 | United States. Board of Tax Appeals - 1930 - 1554 páginas
...which, in part, provides : The amount realized from the sale or other disposition of property Is the Bum of any money received plus the fair market value of the property (other than money) received. In computing the amount of gain or loss, however, the cost or other basis of the property must be increased... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...provided under the law applicable to the year in which the distribution was made. (c) Amount realized. — The amount realized from the sale or other disposition...value of the property (other than money) received. (d) Recognition of gain or loss.— In the case of a sale or exchange, the extent to which the gain... | |
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The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. 
