| United States. Court of Claims - 1937 - 786 lapas
...upon an exchange described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased...loss to the taxpayer that was recognized upon such exchange under the law applicable to the year in which the exchange was made. * • •," Opinion of... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...'203 (see articles 1572-1577), the basis is the same as in the case of the property exchanged, (1) decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer that was recognized... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| John F. Sherwood - 1925 - 206 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...LAWS Act of 1924. Act of 1921. Act of 1918. taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...203 (see articles 1572-1577), the basis is the same as in the case of the property exchanged, ( 1 ) decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer that was recognized... | |
| Eric Louis Kohler - 1927 - 618 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| Nathan William MacChesney - 1927 - 960 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made... | |
| United States - 1928 - 1164 lapas
...such conversion was made) determining the taxable status of the gain or loss upon such conversion, and increased in the amount of gain or decreased in the amount of loss to the taxpayer recognized upon such conversion under the law applicable to the year in which such conversion was made;... | |
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