 | 1924 - 1010 lapas
...Section 253. "Ascertainment of Gain and Loss. For the purpose of ascertaining the gain derived or the loss sustained from the sale or other disposition...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... | |
 | United States. Department of Justice - 1924 - 702 lapas
...therein during the year to an amount not exceeding the profits arising therefrom ; ***** " Sec. 10. * * * 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,... | |
 | National Tax Association - 1924 - 628 lapas
...of the original cost or the fair market value on March 1, 1913. Section 202 (a) of the act provided that for the purpose of ascertaining the gain derived or loss sustained from the sale of property the basis should be, in the case of property acquired before March 1, 1913, the fair market... | |
 | United States. Department of Justice - 1924 - 708 lapas
...year, incurred in his business or trade, * * * ; Provid-ed, 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... | |
 | New York (State). State Tax Commission - 1925 - 548 lapas
...to refer to it in this report. The law provided : ' ' Sec. 353. Ascertainment of gain or 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, ninetecn hundred and ninetecn, the fair market... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 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,... | |
 | United States. Board of Tax Appeals - 1926 - 1514 lapas
...date. The provisions of the Revenue Act of 1918 pertinent to this question are as follows: SEC. 202(a) That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall he (1) In the case of property acquired hefore March 1, 1913, the fair market price or value of... | |
 | United States. Supreme Court - 1926 - 810 lapas
...sustained during the taxable year " incurred in any transaction entered into for profit ", § 214 (a) ; and that " for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property . . . the basis shall be (1) In the case of property acquired before March 1, 1913. the... | |
 | United States. Internal Revenue Service - 1926 - 618 lapas
...during the taxable year "incurred in any transaction entered into for profit" (sec. 214 (a)) ; and that " for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property * * * the basis shall be: (1) In the case of property acquired before March 1, 1913, the fair... | |
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That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... 
