 | 1968 - 728 lapas
...section 112 (g) of the Revenue Act of 1928, 45 Stat. 818, or the Revenue Act of 1932, 48 Stat. 705) , there shall be included the period for which he held...receipt of the stock or securities on such distribution. (4) In determining the period for which the taxpayer has held stock or securities the acquisition of... | |
 | 1975 - 890 lapas
...section 112 (g) of the Revenue Act of 1928, 45 Stat. 818, or the Revenue Act of 1932, 48 Stat. 705) . there shall be Included the period for which he held...In the distributing corporation before the receipt oí the stock or securities on such distribution. (4) In determining the period for which the taxpayer... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1933 - 262 lapas
...of section 112 (g) of this chapter or the Revenue Act of 1928, May 29, 1928, c. 852, 45 Stat. 818, 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) In determining the period... | |
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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. 
