 ... 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 under the law applicable to the year in which the transfer...  United States Code - Page 3355by United States - 1953Full view - About this book
 | United States. Board of Tax Appeals - Taxation - 1934 - 1512 pages
...addition to such stock or securities), then the basis shall be the same as It would be In the bands of the transferor, Increased in the amount of gain...upon such transfer under the law applicable to the jcar In which the transfer was made. [Section 203 (b) (4).] No gain or loss shall be recognized If... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...in addition to such stock or securities), or (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in...applicable to the year in which the transfer was made. ART. 113(a) (8)-l. Property acquired by a corporation after December 31, 1920. — The acquisition... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...is not otherwise determined under any of the paragraphs (1) to (12), inclusive, of this subsection, then the basis shall be the same as it would be in...the law applicable to the year in which the transfer wras made. If the property was distributed in kind by a partnership to any partner, the basis of such... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 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...applicable to the year in which the transfer was made. (c) DISTRIBUTIONS OF STOCK OR SECURITIES. — If the stock or securities were received in a distribution... | |
 | Almanacs, American - 1924 - 1040 pages
...or money in addition to such stock or securities), then the basis shall be the same as it would bo held by the taxpayer for more than two years wns made: if» If the property consiste of stock or securities distributed after Dec. 31. 1Я23. to... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 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...applicable to the year in which the transfer was made. (c) DISTRIBUTIONS OF STOCK OR SECURITIES. — If the stock or securities were received in a distribution... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...Revenue Act of 1932. determined under any of the paragraphs (1) to (12), inclusive, of this subsection, then the basis shall be the same as it would be in...applicable to the year in which the transfer was made. If the property was distributed in kind by a partnership to any partner, the basis of such property... | |
 | Administrative law - 1941 - 1688 pages
...partnership and the basis is not otherwise determined under any other paragraph of th's subsection, r business, or property, used in the trade or business, of a character If the property was distributed In kind by a partnership to any partner, the basis of such property... | |
 | Administrative law - 1940 - 1806 pages
...In addition to such stock or securities), or (B) as paid-in surplus or as a contribution to capital, , Uie law applicable to the year In which the transfer was made. §9.113 (a) (8)-l Property acquired... | |
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