 | 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... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 lapas
...shall, notwithstanding the provisions of paragraph (5) of this subdivision, be the same as it would be in the hands of the transferor, increased in the...in the amount of loss recognized to the transferor :ipon such transfer wider the law applicable to the year in which the transfer was made." The amendment... | |
 | 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... | |
 | 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... | |
 | 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 lapas
...the same as it would be in the hands of the transferor. j ~ (8 til Increased in the amount of gain or decreased In the amount of loss recognized to the transferor upon sucb transfer under the law applicable to the year in which the transfer was made." Both these sections... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...conditions specified in section 203 (b) (4), the basis of such property shall be the same as it would be in the hands of the transferor, increased in the...the amount of loss recognized to the transferor upon the transfer under the law applicable to the year in which the transfer was made. This article also... | |
 | 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... | |
 | Harrison B. Spaulding - 1927 - 336 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... | |
 | 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... | |
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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... 
