 | National Tax Association - 1929 - 586 lapas
...Sec. 303. Determination of gain or loss. For the purpose of ascertaining the gain or loss from the sale or other disposition of property, real, personal or mixed, the basis shall be, in the case of property acquired before January 1, , the fair market price or value of such property... | |
 | 1920 - 794 lapas
...gain or loss thereon to the donor shall be computed in the manner now provided by this section for ascertaining the gain derived or loss sustained from the sale or other disposition of property, and, if a gain, shall be included as an item in determining the gross income of the donor,... | |
 | 1917 - 644 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 1, 1913, the fair market price or value of such property as of March 1, 1913,... | |
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