| United States. Court of Claims, Audrey Bernhardt - 1957 - 1028 lapas
...came from pre-March 1, 1913, values, profits or earnings. That subsection provides as follows : (d) Other Distributions from Capital. — If any distribution...taxable in the same manner as a gain from the sale or exchange of property. * * * Opinion of the Court That section obviously does not apply if the source... | |
| United States. Congress. Senate. Committee on Finance - 1924 - 468 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...a gain from the sale or exchange of property. This provision shall apply to distributions from depletion or depreciation reserves not otherwise provided... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...distribution shall be applied against and reduce the basis of the stock provided in section 204,22 and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| John F. Sherwood - 1925 - 206 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...of earnings or profits, then the amount of such distribution shall be applied against and reduce the basis of the stock provided in section. 113, and if...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this subsection shall also apply to distributions from depletion... | |
| Harrison B. Spaulding - 1927 - 336 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
| Eric Louis Kohler - 1927 - 618 lapas
...such distribution shall be applied against and reduce the basis of the stock provided in section 204, and if in excess of such basis, such excess shall...taxable in the same manner as a gain from the sale or exchange of property. The provisions of this paragraph shall also apply to distributions from depletion... | |
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