 | United States. Department of Justice - 1924 - 708 lapas
...dealing with the questions propounded. are: • ••" 80510° — 24— VOL 33 - 22 " SEC. 202(a). That for the purpose of ascertaining the gain derived or...loss sustained from the sale or other. disposition of property, real, personal, or mixed, the basis shall be — "(1) In the case of property acquired... | |
 | 1927 - 1150 lapas
...transaction entered into for profit," section 214(a), being Comp. St. Ann. Supp. 1919, § 6336%g ; and that "for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property * • * the basis shall be— > (1) In the case of property acquired before March 1, 1913,... | |
 | National Tax Association - 1924 - 628 lapas
...the original cost or the fair market value on March 1, 1913. Section 202 (a) of the act provided that for the purpose of ascertaining the gain derived or loss sustained from the sale of property the basis should be, in the case of property acquired before March 1, 1913, the fair market... | |
 | New York (State). State Tax Commission - 1925 - 548 lapas
...to refer to it in this report. The law provided : ' ' Sec. 353. Ascertainment of gain or loss. — For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition of property, real, personal or mixed, the basis shall be first, in case of property acquired before... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...shall be the cost of such property ; except that — (1) In the case of such propSEC. 202. (a) That for the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis41 shall be — (2) In the case of property acquired... | |
 | United States. Supreme Court - 1926 - 810 lapas
...during the taxable year " incurred in any transaction entered into for profit ", § 214 (a) ; and that " for the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition of property . . . the basis shall be — (1) In the case of property acquired before March 1, 1913.... | |
 | United States. Board of Tax Appeals - 1926 - 1508 lapas
...price in determining the gain upon the sale. Section 202 (a) of the Revenue Act of 1918 provided: That for the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be (1) in the case of property acquired before... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...during the taxable year "incurred in any transaction entered into for profit," § 214(a) ; and that "for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property . . . the basis shall be — (1) In the case of property acquired before March 1, 1913,... | |
 | 1927 - 1158 lapas
...certainly not in the excise act of 1909. It is found as a legislative declaration of "the basis" for ascertaining the "gain derived or loss sustained from the sale or other disposition of property, real, personal or mixed," and significantly, proceeds to fix the bases: (1) "In the case... | |
 | 1928 - 1142 lapas
...sections 202 and 213 of the Revenue Act of 1918, 40 Stat. 1060, 1065, as follows: "Sec. 202. (a) That for the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be — "(1) In the case of property acquired... | |
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That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... 
