 The basis upon which exhaustion, wear and tear, and obsolescence are to be allowed in respect of any property shall be the adjusted basis provided in section 113 (b) for the purpose of determining the gain upon the sale or other disposition of such property.  Reports of the Tax Court of the United States - 296. lappuseautors: United States. Tax Court - 1950Pilnskats - Par šo grāmatu
 | United States. Internal Revenue Service - 1924 - 396 lapas
...assets of the corporation as of that date. (c) The basis «p«H which depletion, exhaustion, wear aad tear, and •obsolescence are to be allowed in respect of any property shall be the same ae ig provided in subdivision <a) or (b) for the purpose of determiaing the gain or loss upoa... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1924 - 158 lapas
...evidence of interest in a corporation making any such distribution, and the basis upon which depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect of such property, shall be properly adjusted in accordance with the exemption, under regulations prescribed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...value of the assets of the corporation as of that date. SEC. 204. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. Senate. Committee on Interstate Commerce - 1926 - 336 lapas
...pursuance of a plan approved by the commission under this title. The basis upon which the depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect to such property (but not the basis for determining gain or loss upon a subsequent sale or disposition... | |
 | United States. U.S. Congress. Senate. Interstate commerce committee - 1926 - 348 lapas
...pursuance of a plan approved by the commission under this title. The basis upon which the depletion, exhaustion, wear and tear, and obsolescence are to be allowed in respect to such property (but not the basis for determining gain or loss upon a subsequent sale or disposition... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...market value of the assets of the corporation as of that date. (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 lapas
...SECTION 204, SUBDIVISION (C) [Proposed changes are shown in capitals] (c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the same as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 lapas
...Proposed amendment of section HOJ/ (c) (changes shown in italics) "(c) The basis upon which depletion, exhaustion, wear and tear, and obsolescence are to...be allowed in respect of any property shall be the sdiue as is provided in subdivision (a) or (b) for the purpose of determining the gain or loss upon... | |
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