 | United States. Internal Revenue Service - 1939 - 636 sivua
...in consideration for stock or securities issued by the corporation receiving the property (including cases where part of the consideration for the transfer of such property to the corporation consisted of property or money in addition to such stock or securities), then the basis shall be the... | |
 | United States. Board of Tax Appeals - 1942 - 1324 sivua
...113 (a) (8) provides that if property was acquired after December 31, 1920, by a corporation issuing its stock or securities in connection with a transaction described in section 112 (b) (5), the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | United States, Walter Elbert Barton - 1944 - 1286 sivua
...the transfer. Sec. 113. (a) (8) Property acquired by issuance of stock or as paid-in surplus. — If the property was acquired after December 31. 1920,...issuance of its stock or securities in connection with :i transaction described in section 1Г2 14 Sec. 213 (i), EA of 1939, reads as follows: Sec. 213. (1)... | |
 | 1961 - 636 sivua
...in consideration for stock or securities issued by the corporation receiving the property (including cases where part of the consideration for the transfer of such property to the corporation consisted of property or money in addition to such stock or securities), then the basis shall be the... | |
 | 1960 - 880 sivua
...In consideration for stock or securities Issued by the corporation receiving the property (including cases where part of the consideration for the transfer of such property to the corporation consisted of property or money In addition to such stock or securities), then the basis § 1.1082-2... | |
 | 1966 - 500 sivua
...In consideration for stock or securities Issued by the corporation receiving the property (Including cases where part of the consideration for the transfer of such property to the corporation consisted of property or money In addition to such stock or securities), then the basis shall be the... | |
 | 1970 - 868 sivua
...consideration for stock or securities Issued by the corporation receiving the property (Including casei where part of the consideration for the transfer of such property to the corporation consisted of property or money In addition to such stock or securities), then the basis shall be the... | |
 | 1990 - 616 sivua
...1920, and in any taxable year beginning before January 1, 1936, property was acquired by a corporation by the issuance of its stock or securities in connection with a transaction which is not described in section 112(b)(5) of the Internal Revenue Code of 1939 but which is described... | |
 | 2001 - 872 sivua
...1920, and in any taxable year beginning before January 1, 1936, property was acquired by a corporation by the issuance of its stock or securities in connection with a transaction which is not described in section 112(b)(5) of the Internal Revenue Code of 1939 but which is described... | |
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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... 
