 | United States. Tax Court - Government publications - 1974 - 936 pages
...transfer of property to corporation controlled by transferor) applies, • • • • •»*••• then the basis shall be the same as It would be In the hands of the transferor, Increased in tlie amount of gain recognized to tlie transferor on such transfer. « See RCT. Rul. 70-239, 1970-1... | |
 | United States. Tax Court - Government publications - 1971 - 1470 pages
...connection with a reorganization to which this part applies, then the basis •hall be the name as It would be In the hands of the transferor, Increased In the amount of gain recognized to the transferor on such transfer. Tills subsection shall not apply If the property acquired... | |
 | National Tax Association - Municipal finance - 1925 - 642 pages
...grantor, increased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer under the law applicable to the year in which the transfer was made." (Sec. 204 (a) (3)) That would seem to imply on its face that if you had property to sell that was going... | |
 | Administrative law - 1967 - 528 pages
...property to the corporation consisted of property or money in addition to such stock or securities ) . then the basis shall be the same as it would be in...in the amount of loss recognized to the transferor on such transfer under the law applicable to the year in which the transfer was made. (c) Distributions... | |
 | Administrative law - 1972 - 580 pages
...property to the corporation consisted of property or money in addition to such stock or securities), then the basis shall be the same as it would be in...the transferor, increased in the amount of gain or deceased in the amount of loss recognized to the transferor on such transfer under the law applicable... | |
 | Administrative law - 1968 - 268 pages
...in connection with a reorganization to which part in, subchapter C, chapter 1 of the Code, applies, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain recognized to the transferor on such transfer. Section 362 does not apply if the property acquired... | |
 | Administrative law - 1976 - 326 pages
...corporation controlled by transferor) applies, or (2) Aa paid-in surplus or as a contribution to capital, then the basis shall be the same as It would be In...hands of the transferor. Increased In the amount of e-atn recognized to the transferor on such transfer. (b) Transfers to corporations. If property was... | |
 | Administrative law - 1949 - 774 pages
...as it would be in the hands of the insolvent corporation, increased in the amount of gain recognized upon such transfer under the law applicable to the year in which the transfer was made. In any such case, the adjustments to basis provided by section 270 of the National Bankruptcy Act,... | |
 | Small business - 1961 - 764 pages
...June 22, 1954, as paid-in-surplus or as a contribution to capital, the basis is the same as it was in the hands of the transferor, increased in the amount, of gain recognized to the transferor on the transfer. If property other than money is acquired on or after... | |
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... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer... 
