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" That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... "
Cases Decided in the Court of Claims of the United States - 494. lappuse
autors: United States. Court of Claims - 1925
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War Revenue and Federal Income Tax Laws

1917 - 194 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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Federal Income Tax: Including Tax on Undistributed Net Income, Capital Stock ...

George Edwin Holmes - 1917 - 674 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, jointatock company, or association, or insurance company, of property, real, personal,...
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War Revenue and Federal Income Tax Laws

National Bank of Commerce in New York - 1917 - 184 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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Income Tax Law, Analysis and Comment

Harris, Forbes & Co., New York - 1917 - 170 lapas
...are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such...
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Income Tax: Law and Accounting

Godfrey Nicholas Nelson - 1917 - 218 lapas
...not compensated for by insurance or otherwise : Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such...
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War Tax: A Synopsis of the War Tax with Accurate Tables and Concrete ...

Chester William Le Noir - 1917 - 20 lapas
...not compensated for by insurance or otherwise: Provided, that for the purposes of ascertaining the loss sustained from the sale or other disposition of property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market value of such property...
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War Tax: A Complete Analysis and Explanation of Normal Taxes and Special War ...

Ewell D. Moore - 1917 - 40 lapas
...from theft, when such losses are not compensated for by insurance or otherwise. To ascertain losses sustained from the sale or other disposition of property, real, personal or mixed, acquired before March 1, 1913, the fair market price or value as of March 1, 1913, shall be the basis...
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To Provide Revenue for War Purposes: Hearings... on H.R. 12863...

United States. Congress. Senate. Committee on Finance - 1918 - 664 lapas
...The proposition is recognized in this law, because, in section 201r page 4. we find the provision : That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall be — (fl) In the ciise of property acquired before March 1, 1913, the fair market price or value of...
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To Provide Revenue for War Purposes: Hearings Before the Committee on ...

United States. Congress. Senate. Committee on Finance - 1918 - 660 lapas
...The proposition is recognized in this law, because, in section 201, page 4, we find the provision: That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall be — ta) In the case of property acquired before March 1. 1913, the fair market price or value of such...
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Regulations No. 33 (rev.) Governing the Collection of the Income Tax Imposed ...

United States. Internal Revenue Service - 1916 - 202 lapas
...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...
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