 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...(7) TRANSFERS TO CORPORATION WHERE CONTROL OP PROPERTY REMAINS IN SAME PERSONS. — If the property was acquired after December 31, 1917, by a corporation...remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the amount of gain... | |
 | United States. Court of Claims - 1940 - 760 lapas
...both a merger and a consolidation [section 112 (i) (1)], the Revenue Act of 1928 says: If the property was acquired after December 31, 1917, by a corporation...centum or more remained in the same persons or any of tfam, then the basis shall be the same as it would be in the hands of the transferor * * *. (Sec. 113... | |
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 824 lapas
...provides : Transfers to Corporation Where Control of Property Remains in Same Persons. — If the property was acquired after December 31, 1917, by a corporation...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... | |
 | United States. Court of Claims - 1941 - 858 lapas
...reorganization shall be the same as it would be in the hands of the transferor, but only in the event that "immediately after the transfer an interest or control...more remained in the same persons or any of them." If such interest or control did not remain in such hands, then, of course, the general rule applied,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 966 lapas
...was acquired — (A) after December 31, 1917, and in a taxable year beginning before January 1, 1936, by a corporation in connection with a reorganization,...transfer an interest or control in such property of 50 per centum or more remained in the same persons or any of them, or (B) in a taxable year beginning... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...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... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 lapas
...will be. Section 204 (a) (7) reads as follows: "If the property was acquired after December 31, 1017, by a corporation in connection with a reorganization,...immediately after the 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...(7) If the property (other than stock or securities in a corporation a party to the reorganization) was acquired after December 31, 1917, by a corporation...an interest or control in such property of 80 per cent or more remained in the same persons or any of them, then the basis shall be the same as it would... | |
 | 1927 - 1098 lapas
...bbb : "If the property (other than stock or securities in a corporation a party to a reorganization) was acquired after December 31, 1917, by a corporation...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 lapas
...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... | |
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... 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... 
