 ... 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 tiansferor upon such transfer under the law applicable to the year in which the transfer was made.  Reports of the U.S. Board of Tax Appeals - Halaman 750oleh United States. Board of Tax Appeals - 1933Tampilan utuh - Tentang buku ini
 | United States. Court of Claims, Audrey Bernhardt - 1950 - 824 halaman
...reorganization, and immediately after the transfer an interest or control in such property of 50 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in the hands of the transferor * * *. Opinion of the Court It is conceded by the plaintiff... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 halaman
...reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the amount of gain... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them,...the amount of loss recognized to the transferor upon :^uch transfer under the law applicable to the year in which the transfer was made; (8) If the property... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 halaman
...transaction what the ultimate tax on such a transaction will be. Section 204 (a) (7) reads as follows: or any of them, then the basis shall * * * be the same as it would be in the hands of the transferor. * * *" A consistently uniform legislative policy has in... | |
 | John F. Sherwood - 1925 - 206 halaman
...reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them,...the amount of loss recognized to the transferor upon s uch transfer under the law applicable to the year in which the transfer was made; (8) If the property... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...reorganization, and immediately after the transfer an interest or control in such property of 80 per centum or more remained in the same persons or any of them then the basis shall be the same as it would be in the hands oJ value of such property at the time of such acquisition. The provisions... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 halaman
...reorganization, and immediately after the transfer an interest or control of such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in the hands of the transferer." A consistently uniform legislative policy has In the past... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...conditions specified in section 203 (b) (4), the basis of such property shall be the same as it would be in the hands of the transferor, increased in the...the amount of loss recognized to the transferor upon the transfer under the law applicable to the year in which the transfer was made. This article also... | |
 | 1927 - 1098 halaman
...reorganization, and immediately after the transfer, an interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in the hands of transferor. . . ." For the provisions in the former Act, see Revenue Act... | |
 | Wisconsin - 1927 - 1062 halaman
...eighty per cent of the total number of shares of all other das: of stock of the corporation. per cent or more remained in the same persons or any of them, then the basis for determining gain or loss, depletion or depreciation shall be the same as it would be in the hands... | |
| |
