 | United States. Court of Claims, Audrey Bernhardt - 1950 - 824 sivua
...transfer an interest or control in such property of 50 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 hands of the transferor * * *. Opinion of the Court It is conceded by the plaintiff... | |
 | United States. Internal Revenue Service - 1924 - 396 sivua
...transfer an 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...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 sivua
...transaction what the ultimate tax on such a transaction will be. Section 204 (a) (7) reads as follows: or any of them, then the basis shall * * * be the same as it would be in the hands of the transferor. * * *" A consistently uniform legislative policy has in... | |
 | John F. Sherwood - 1925 - 206 sivua
...transfer an 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...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 sivua
...transfer an interest or control of 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 hands of the transferer." A consistently uniform legislative policy has In the past... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 sivua
...transfer an 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 hands oJ value of such property at the time of such acquisition. The provisions... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 sivua
...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... | |
 | 1927 - 1098 sivua
...transfer, an 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 hands of transferor. . . ." For the provisions in the former Act, see Revenue Act... | |
 | United States - 1928 - 268 sivua
...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...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. Internal Revenue Service - 1931 - 502 sivua
...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... | |
| |
In the same persons or any of them, 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 gueh transfer under the law applicable... 
