 ... 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. Tax Court - Taxation - 1980 - 892 pages
...after December 31, 1920, by a corporation * * * as paid in surplus or as a contribution to capital, then the basis shall be the same as it would be in...to the year in which the transfer was made." This rule remains pertinent for our Respondent's position is that the governmental bodies were not making... | |
 | United States - Session laws - 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... | |
 | Administrative law - 1966 - 516 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 - 1969 - 556 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... | |
 | United States. Tax Court - Law reports, digests, etc - 1964 - 974 pages
...property of 00 per centum or more remained in tin- same persons or any of them, or »•••••• then the basis shall be the same as it would be In...in the amount of loss recognized to the transferor npon such transfer under the law applicable to the year in which the transfer wa* made. This paragraph... | |
 | Administrative law - 1968 - 544 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 - 1968 - 534 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... | |
 | United States. Tax Court - Law reports, digests, etc - 1955 - 1516 pages
...corporation was property or money, to addition to such stock or securities), • • * • ••••«• then the basis shall be the same as It would be In...gain or decreased In the amount of loss recognized to tbe transferor upon such transfer under the law applicable to tbe year in which the transfer vu made.... | |
| |
