 | Nathan William MacChesney - Real estate business - 1927 - 960 pages
...partially, recognized under Sections 1093 and 1094 supra), 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. . . .; (10) If the property was acquired as the result of a compulsory or involuntary conversion described... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...described in subdivision (6), (d), (e), or (/) of section 203, the basis shall be the same as in the case of the property exchanged, decreased in the amount...received by the taxpayer and increased in the amount of gam or decreased in the amount of loss to the taxpayer that was recognized upon such exchange under... | |
 | United States - Finance - 1928 - 268 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... | |
 | United States - Law - 1928 - 1164 pages
...described in subdivision (b), (d), (e), or (f) of section 934, 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 934 to be received without the recognition... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 592 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... | |
 | Robert Hiester Montgomery - Excess profits tax - 1927 - 1510 pages
...described in subdivision (b), (d), (e), or (f) of section 203, the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Example. A purchased a share of stock in the X company in 191 S for $100. Pursuant to a plan of reorganization.... | |
 | Robert Hiester Montgomery - Excess profits tax - 1925 - 1928 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... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 502 pages
...described in section 112 (b), (c), (d), or (e) (see articles 572-577), the basis is the same as in the case of the property exchanged, decreased in the amount...applicable to the year in which the exchange was made. Ewmple: A. purchased a share of stock in the X Corporation in 1919 for $100. Pursuant to a plan of... | |
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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... 
