 | Wisconsin - 1935 - 1308 lapas
...a distribution where no gain was recognized to the distributee under the provisions of chapter 71, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges... | |
 | Wisconsin - 1935 - 1310 lapas
...a distribution where no gain was recognized to the distributee under the provisions of chapter 71, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges... | |
 | Nathan William MacChesney - 1927 - 960 lapas
...distributee under the provisions of subdivision (c) of section 203 of this Act or of the Revenue Act of 1924, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock securities upon such distribution. (b) In the case of any taxpayer... | |
 | Eric Louis Kohler - 1927 - 618 lapas
...distributee under the provisions of subdivision (c) of section 203 of this Act or of the Revenue Act of 1924, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (b) In the case of any taxpayer... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 lapas
...I12(g) of this title or under the provisions of section 203 (c) of the Revenue Act of 1924 or 1926, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (d) Collection and payment... | |
 | Harrison B. Spaulding - 1927 - 336 lapas
...distributee under the provisions of subdivision (c) of section 203 of this Act or of the Revenue Act of 1924, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (b) In the case of any taxpayer... | |
 | United States - 1928 - 268 lapas
...distributee under the provisions of subdivision (c) of section 203 of this Act or of the Revenue Act of 1924, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (d) The total tax detertnined... | |
 | United States - 1928 - 1164 lapas
...recognized to the distributee under the provisions of subdivision (с) of section 934 of this title, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution." Provisions largely similar... | |
 | Robert Hiester Montgomery - 1927 - 592 lapas
...distributee under the provisions of subdivision (c) of section 2o3 of this Act or of the Revenue Act of 1924, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (b) In the case of any taxpayer... | |
 | United States. Internal Revenue Service - 1931 - 502 lapas
...112 (g) of this title or under the provisions of section 203 (c) of the Revenue Act of 1924 or 1926, there shall be included the period for which he held...stock or securities in the distributing corporation prior to the receipt of the stock or securities upon such distribution. (d) Collection and payment... | |
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In determining the period for which the taxpayer has held stock or securities received upon a distribution where no gain was recognized to the distributee under section 1081 (c) (or under section 112 (g) of the Revenue Act of 1928, 45 Stat. 
