 Amount realized. — 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.  United States Statutes at Large - Página 37de United States - 1939Visualização completa - Sobre este livro
 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 páginas
...Opinion of the Court man case. We say this because the statute, section 1001 (b) , expressly states that the amount realized from the sale or other disposition...received plus the fair market value of the property received. We think as did the court in Marshman, supra, that the measurement of gain cannot be the... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (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 or loss determined under this section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...obsolescence, amortization, or depletion, previously allowed with respect to such property. SEC. 202. (e) The amount realized from the sale or other disposition...value of the property (other than money) received. SEC. 202. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under... | |
 | John F. Sherwood - 1925 - 206 páginas
...used in computing the gain or loss derived from the sale of property. The Law further provides that the amount realized from the sale or other disposition...received plus the fair market value of the property received. The provision in the 1924 Act for using the "fair market value" of the property received... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (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 or loss determined under this section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) Amount realized. — The amount realized from the...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... | |
 | Nathan William MacChesney - 1927 - 960 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. For this reason it becomes necessary to know at this time what amounts of depreciation are annually... | |
 | Eric Louis Kohler - 1927 - 618 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 or loss determined under this section... | |
 | Harrison B. Spaulding - 1927 - 336 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 or loss determined under this section... | |
 | United States - 1928 - 268 páginas
...to the extent provided under the law applicable to the year in which the distribution was made. (c) Amount realized. — The amount realized from the...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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