 | Philippines - Law - 1986 - 492 pages
...Internal Revenue Code, OFFICIAL GAZETTE as amended, are hereby amended to read as follows : "Section '35. Determination of amount of and recognition of gain...the excess of the amount realized therefrom over the basis or adjusted basis for determining gain and the loss shall be the excess of the basis or adjusted... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...DETERMINATION Supplement B — Computation of Net Income [Supplementary to Subtitle B, Part II] SEC. 111. DETERMINATION OF AMOUNT OF, AND RECOGNITION OF, GAIN...therefrom over the adjusted basis provided in section 113(b) for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...interest. Supplement B — Computation of Net Income [Supplementary to Subtitle B, Part II] SEC. 111. DETERMINATION OF AMOUNT OF, AND RECOGNITION OF, GAIN...from the sale or other disposition of property shall he the excess of the amount realized therefrom over the adjusted basis provided in section 113 (b)... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...PROPERTY. Supplement B — Computation of Net Income [Supplementary to Subchapter B, Part II] SEC. HL DETERMINATION OF AMOUNT OF, AND RECOGNITION OF, GAIN...therefrom over the adjusted basis provided in section 113 (b) for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...interest. Supplement B — Computation of Net Income [Supplementary to Subchapter B, Part II] SEC. 111. DETERMINATION OF AMOUNT OF, AND RECOGNITION OF, GAIN...therefrom over the adjusted basis provided in section 113 (b) for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
 | Administrative law - 1940 - 1806 pages
...Determination SUPPLEMENT n COMPUTATION OF NIT INCOME [SUPPLEMENTARY TO SUBTITLE B, PAST H] SEC. 111. reign corporation, not engaged In trade or business within the United States, shall 113 (b) for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
 | Administrative law - 1939 - 1030 pages
...3.150-1. SUPPLEMENT R— COMPUTATiON OF NET iNCOME (SUPPLEMENTARY TO SURTiTLE B, PART ii) SEC. 111. DETERMINATION OF AMOUNT OF, AND RECOGNITiON OF, GAIN...disposition of property shall be the excess of the amount realize! therefrom over the adjusted basis provided in section 113 (b) for determining gain, and the... | |
 | United States. Supreme Court - Law reports, digests, etc - 1939 - 1032 pages
...Gain or Loss. "(a) Computation of Gain or Loss. — Except as hereinafter provided in this section, the gain from the sale or other disposition of property...therefrom over the adjusted basis provided in section 113 (b), and the loss shall be the excess of such basis over the amount realized. "Sec. 113. Adjusted... | |
 | United States - Law - 1953 - 1744 pages
...States." SUPPLEMENT B. — COMPUTATION OF NET INCOME [Supplementary to Subchapter B, Part III § 111. aid to the distributee within one taxable year of...account of the employee's separation from the service, 113 (b) for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
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Supplement B — Computation of Net Income [Supplementary to Subchapter B, Part II] SEC. 111. DETERMINATION OF AMOUNT OF, AND RECOGNITION OF, GAIN OR LOSS. (a) COMPUTATION OF GAIN OR Loss. — The gain from the sale or other disposition of property... 
