 | United States. Court of Claims - 1942 - 818 lapas
...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...applicable to the year in which the transfer was made. * * * For some years prior to 1925 the plaintiff was the manufacturer of steel piping. In that year,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 lapas
...centum or more 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...applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists of stock or securities in a corporation... | |
 | United States. Internal Revenue Service - 1924 - 396 lapas
...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 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...of 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 in...applicable to the year in which the transfer was made ; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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...applicable to the year in which the transfer was made; (8) If the property (other than stock or securities in a corporation a party to a reorganization) was... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 lapas
...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 be in...recognized to the transferor upon such transfer under the lawapplicable to the year in which the transfer was made. "(8) If the property (other than stock or... | |
 | John F. Sherwood - 1925 - 206 lapas
...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 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...determining gain or loss from the sale or other disposition of the property shall be the same as it would be in the hands of the transferor, increased in the...to the transferor upon such transfer under the law which was applicable to the year in which the transfer was made. Example. — A corporation owns property... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...of 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 in...applicable to the year in which the transfer was made; (9) If the property consists of stock or securities distributed after December 31, 1923, to a taxpayer... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...of 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 in...applicable to the year in which the transfer was made; (9) TAX-FREE DISTRIBUTIONS. — If the property consists of stock or securities distributed after December... | |
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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, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer... 
