 | United States. Congress. House. Committee on Ways and Means - 1918 - 622 lapas
...by the provisions of section 10, subdivision a of the act of September 8, 1916, which is as follows: 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,... | |
 | Guaranty Trust Company of New York - 1918 - 108 lapas
...such losses are not compensated for by insurance or otherwise. 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,... | |
 | United States, Guaranty Trust Company of New York - 1918 - 148 lapas
...the loss shall not be taken as a deduction until the claim is settled. Basis of Determining Loss The loss sustained from the sale or other disposition of property, real, personal, or mixed, if acquired before March 1, 1913, is the difference between the fair market price or value of such... | |
 | United States. Internal Revenue Service - 1918 - 200 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... | |
 | Guaranty Trust Company of New York - 1919 - 664 lapas
...have been accumulated ratably during such period. BASIS FOR DETERMINING GAIN OR LOSS SEC. 202. (a) That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall be (2) In the case of property acquired on or after that date, the cost thereof; or the inventory value,... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 lapas
...villages, school districts and special tax districts of the state. § 353. Ascertainment of gain and loss. For the purpose of ascertaining the gain derived or...property, real, personal or mixed, the basis shall be first, in case of property acquired before January first, nineteen hundred and nineteen, the fair market... | |
 | Alabama - 1919 - 1476 lapas
...during such preceding calendar year. Section 317. ASCERTAINMENT OF GAIN AND LOSS. For the purr.ose of ascertaining the gain derived or loss sustained...real, personal or mixed, the basis shall be, (1) in case of property acquired before January 1, 1919, the fair market price or value of such property as... | |
 | George Edwin Holmes - 1919 - 1048 lapas
...executors or the beneficiaries. Property Acquired Before March 1, 1913. The Bevenue Act of 1918 provides that for the purpose of ascertaining the gain derived...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,... | |
 | Harris, Forbes & co., New York - 1919 - 164 lapas
...purpose of ascertaining the gain,] rived or loss sustained from the sale or other disposition of prop real, personal, or mixed, the basis shall be (1)...the case of property acquired before March 1, 1913, fair market price or value of such property as of that date; and (2) In the case of property acquired... | |
 | Henry Montefiore Powell - 1919 - 708 lapas
...villages, school districts and special tax districts of the state. § 353. Ascertainment of gain and loss. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition oi property, real, personal or mixed, the basis shall be first, in case of property acquired before... | |
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That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... 
