 | Philippines - 1945 - 1068 lapas
...losses. SEC. 35. Determination of gain or loss from the sale or other disposition of property. The gain derived or loss sustained from the sale or...disposition of property, real, personal, or mixed, shall be determined in accordance with the following schedule: (a) In the case of property acquired... | |
 | 1927 - 1624 lapas
...423, the Supreme Court of the United States, construing a provision of the Revenue Act which reads: "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... | |
 | National Tax Association - 1921 - 492 lapas
...securities, the Internal Revenue Bureau has invoked the language of Section 202 of the Revenue Act of 1918 that for the purpose of ascertaining " the gain derived...loss sustained from the sale or other disposition of property " , the basis shall be, etc. The same provision would justify the position that, without further... | |
 | 1929 - 1068 lapas
...He insisted that "Sec. 202 (a) That for the purpose of more could not be deducted from the original ascertaining the gain derived or loss sustained from...property, real, personal, or mixed, the basis shall be * * (2) In the ease of property acquired on or after that date [March 1,1913], the cost thereof.... | |
 | 1919 - 1140 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...personal, or mixed, the basis shall be (1) In the case ol property acquired before March 1, 1913, the fair market price or value of such property as of that... | |
 | Actuarial Society of America - 1916 - 460 lapas
...shareholders, whether in cash or in stock, thus giving effect to a Treasury decision. The same section 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,... | |
 | 1920 - 688 lapas
...introduced in the House, bill known as HR 14,198, designed to "amend and simplify the Revenue Act of 1918" for the purpose of ascertaining "the gain derived...disposition of property, real, personal, or mixed," This measure was passed by the House so promptly that those interested had no opportunity to enter... | |
 | 1929 - 1016 lapas
..."disposed of" by the executors. Section 353 of the Tax Law relating to income tax, which provides the basis "for the purpose of ascertaining the gain derived...loss sustained from the sale or other disposition of property," must be read in connection with sections 354 and 355 ; and the phrase "other disposition... | |
 | North Dakota - 1919 - 564 lapas
...period between January 1. 1919. and the end of such fiscal year bears to the whole fiscal vear. (f) 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 of property, real, personal, or mixed, acquired... | |
 | 1922 - 570 lapas
...year. Sec. 303. Determination of logs or gain. For the purpose of ascertaining the loss or gain from the sale or other disposition of property, real, personal or mixed, the basis shall be, in the cose of property acquired before January 1, , the fair market price or value of such property... | |
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That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition... 
