 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1958 - 966 pages
...the transferee as the consideration in whole or in part for the transfer. ***** (b) Adjusted "basis. The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. 739 Opinion of the Court (7) General rule. Proper... | |
 | United States. Bureau of Internal Revenue - Income tax - 1933 - 452 pages
...to the fair market value of the assets of the corporation as of that date, (b) Adjusted basis.—The adjusted basis for determining the gain or loss from...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE.—Proper adjustment In respect... | |
 | United States. Internal Revenue Service - Income tax - 1936 - 604 pages
...date of the exchange. [SEC. 113. ADJUSTED BASIS FOR DETERMINING GAIN OR LOSS.] (b) Adjusted basis. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL BTJLE. — Proper adjustment in respect... | |
 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1936 - 308 pages
...shall be the same as the basis therein prescribed in the Revenue Act of 1934. (b) ADJUSTED BASIS. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a) , adjusted as hereinafter provided. (1) GENERAL EULE. — Proper adjustment in respect... | |
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 780 pages
...money received by him, and increased in the amount of gain recognized to him. (b) ADJUSTED BASIS. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULE. — Proper adjustment in respect... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...shall be the same as the basis therein prescribed in the Revenue Act of 1934. (b) ADJUSTED BASIS. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted ns hereinafter provided. (1) GENERAL RULE. — Proper adjustment in respect... | |
 | Administrative law - 1940 - 1806 pages
...$3,500, to the stock.* t [SEC. 113. Adjusted basis for determining gain or loss.] (b) Adjusted basis. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) General rule. — Proper adjustment In respect... | |
 | Administrative law - 1939 - 1030 pages
...Regs. 86, Feb. 11, 1935] [Sue. 113. ADJUSTED BASiS FOR DETERMINiNO GAiN OR Loss.l (b) Adjusted basis. The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) GENERAL RULB. Proper adjustment hi respect of... | |
 | United States. Supreme Court - Law reports, digests, etc - 1939 - 1032 pages
...property," with exceptions not material. Subsection (b), to which 23 (h) refers, is: "Adjusted basis. — The adjusted basis for determining the gain or loss...whenever acquired, shall be the basis determined under subsection (a), adjusted as hereinafter provided. (1) General rule. — Proper adjustment in respect... | |
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The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall be the basis (determined under section... 
