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" If the property was acquired, after February 28. 1913, upon an exchange described In section 112 (b) to (e). Inclusive, the basis shall be the same as In the case of the property exchanged, decreased In the amount of any money received by the taxpayer... "
Individual Income Tax Provisions of the Internal Revenue Code (second ... - Page 44
by United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 312 pages
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General Laws of the State of Minnesota

Minnesota - Session laws - 1937 - 248 pages
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Cases Decided in the Court of Claims of the United States, Volume 83

United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. * • •," Opinion of the Court exchange of property held for investment. But this was not a tax exemption...
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Oregon Corporation Laws

Oregon - Corporation law - 1951 - 40 pages
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer...applicable to the year in which the exchange was made. Example. — A purchased a share of stock in the X company in 1918 for $100. Pursuant to a plan of...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1)^(2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivisibn (b) of section 203 to be received without the recognition...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...decreased in the amount of any money received by the taxpayer, and (2) increased in the amount of gain, or decreased in the amount of loss to the taxpayer...applicable to the year in which the exchange was made. Example. — A purchased a share of stock in the X company in 1918 for $100. Pursuant to a plan of...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...exchange described in section 112(b) to (e), inclusive, the basis shall be the same as in the case of the property exchanged, decreased in the amount...part of the type of property permitted by section 112(b) to be received without the recognition of gain or loss, and in part of other property, the basis...
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Federal Income Taxes, 1927

Eric Louis Kohler - Income tax - 1927 - 618 pages
...described in subdivision (b), (d), (e), or (/) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...consisted in part of the type of property permitted by paragraph (1), (2), (3), or (4) of subdivision (b) of section 203 to be received without the recognition...
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