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" That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... "
Cases Decided in the Court of Claims of the United States - 494. lappuse
autors: United States. Court of Claims - 1925
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The Federal Reporter

1928 - 1130 lapas
...after February 28, 1913, shall be the cost of such property; except that—» » • "(b) The basis for ascertaining the gain derived or loss sustained from...disposition of property, real, personal, or mixed, acquired before March 1, 1913, shall bo the same as that provided by subdivision (a); but^"(1) If its...
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The New York Supplement, 188. sējums

1921 - 1048 lapas
...with respect to his entire net income as herein defined," at rates prescribed. Section 353 provides that — "For the purpose of ascertaining the gain...loss sustained from the sale or other disposition of property, • • * the basis shall be first, In case of property acquired before January first, 1919,...
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Laws of Missouri

Missouri - 1909 - 824 lapas
...rate fixed shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company, or association, of property, real, personal, or mixed, acquired...
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Income Tax Law: Analysis and Comment

Harris, Forbes & Co., New York - 1916 - 140 lapas
...are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, Government and Municipal Bonds Deductions Allowed Citizens and Residents or mixed, acquired before...
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Income Tax Procedure

Robert Hiester Montgomery - 1920 - 1304 lapas
...taxpayer. .... (Art. 21.) Income accruing prior to March i, 1913, not taxable. — LAW. Section 202. (a) That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall be — (i) In the case of property acquired before March i, 1913, the fair market price or value of sucli...
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The Income Tax and Other Federal Taxes

Joseph Jay Scott - 1917 - 386 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. 157 For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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Taxes on Incomes and Excess Profits as Revised and Amended by the War ...

Savings Union Bank and Trust Company - 1917 - 88 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company, or association, or insurance company, of property, real, personal,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 690 lapas
...purposes, " shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, jointstock company, or association, or insurance company, of property, real, personal,...
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The Income Tax Under United States and Massachusetts Law

Frank A. North - 1917 - 164 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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War Revenue and Federal Income Tax Laws

1917 - 194 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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