 ... 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 on such transfer under the law applicable to the year in which the transfer was made.  The Laws of Wisconsin - Página 437de Wisconsin - 1951Visualização completa - Sobre este livro
 | 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... | |
 | 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 páginas
...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 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... | |
 | United States - 1928 - 1164 páginas
...also, cases where part of the consideration for the transfer of such property to the corporation was property or money in addition to such stock or securities),...transferor upon such transfer under the law applicable to'4 the year in which the transfer was made ; (9) If the property consists of stock or securities... | |
 | United States - 1928 - 268 páginas
...also, cases where part of the consideration for the transfer of such property to the corporation was property or. money, in addition to such stock or securities),...the hands of the transferor, increased in the amount I of gain or decreased in the amount of j loss recognized to the transferor upon ', -such transfer... | |
 | United States. Board of Tax Appeals - 1930 - 1608 páginas
...for the transfer of raeb property to the corporation was property or money in addition to such Sock or securities), then the basis shall be the same as...such transfer under the law applicable to the year iu which the transfer was made ; ******* « (c) The basis upon which depletion, exhaustion, wear and... | |
 | United States. Internal Revenue Service - 1931 - 502 páginas
...conditions specified in section 112 (b) (5), 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... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 páginas
...paid-in surplus or as a contribution to capital, 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 transArt. 599 § 113 contract or option... | |
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