 | New York (State) - 1921 - 324 lapas
...thus am'd by L. 1920, chap. 120, in effect June 30, 1920.) § 353. Ascertainment of gain and loss. 1. For the purpose of ascertaining the gain derived or...property, real, personal or mixed, the basis shall , be, in case of property acquired on or after January first, nineteen hundred and nineteen, the cost thereof,... | |
 | Irving National Bank, New York - 1921 - 140 lapas
...Q. What is the method for determining gain or loss in the sale or other disposition of property? A. For the purpose of ascertaining the gain derived or...disposition of property, real, personal or mixed, the basis is, first, in case of property acquired before January 1, 1919, the fair market price or value of such... | |
 | New York (State). Supreme Court. Appellate Division - 1921 - 1114 lapas
...with respect to his entire net income as herein defined," at rates prescribed. Section 353 provides that " for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property * * * the basis shall be first, in case of property acquired before January first, nineteen... | |
 | United States - 1921 - 642 lapas
...such property interests as are specified in subdivision (c) or (e) of section 402. (b) The basis for ascertaining the gain derived or loss sustained from...other disposition of property, real, personal, or on samc hasismixed, acquired before March 1, 1913, shall be the same as that provided by subdivision... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 lapas
...year. 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... | |
 | Alzada Comstock - 1921 - 260 lapas
...distribution) ratably, in proportion to their respective interests. 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... | |
 | National Tax Association - 1921 - 74 lapas
...interests. 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... | |
 | Rex Frye - 1921 - 350 lapas
...unfair, but the wording of the Act and Department Rulings are clear upon this point. "Sec. 202. (a) That for the purpose of ascertaining the gain derived or loss sustained from the sole or other disposition of property, real, personal, or mixed, the basis shall be- (1) In the... | |
 | 1921 - 886 lapas
...gives explicit effect to the doctrine approved in that decision; provides that the general basis for ascertaining the gain derived or loss sustained from the sale or other disposition of property shall be the cost of such property; but that in the case of property acquired before March... | |
 | New York (State). Legislature - 1922 - 1082 lapas
...preceding section an exemption of five thousand dollars. § 405. Ascertainment of gain and loss. 1. For the purpose of ascertaining the gain derived or...property, real, personal or mixed, the basis shall be in case of property acquired on or after January first, nineteen hundred and nineteen, the- cost thereof,... | |
| |
That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... 
