 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 938 pages
...1001 (b) , expressly states that the amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property received. We think as did the court in Marshman, supra, that the measurement of gain cannot be the... | |
 | Philippines - Law - 1986 - 492 pages
...amount realized. The amount realized from the sale or other disposition of property shall be the sum of money received plus the fair market value of the property (other than money) received. (b) Basis for determining gain or loss from sale or disposition of property. — The basis of property... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...with respect to such property. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market valtie of the property (other than money) received. (d) In the ease of a sale or exchange, the extent... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...with respect to such property. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...to such property. SEC. 202. (e) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. SEC. 202. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...property. The Law further provides that the amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property received. The provision in the 1924 Act for using the "fair market value" of the property received... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...with respect to such property. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...sustained before such date. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | Nathan William MacChesney - Real estate business - 1927 - 960 pages
...sustained before such date. (c) The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. For this reason it becomes necessary to know at this time what amounts of depreciation are annually... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...such date. (c) Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair...value of the property (other than money) received. (d) Recognition of gain or loss. — In the case of a sale or exchange, the extent to which the gain... | |
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The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. 
