 The gain from the sale or other disposition of property shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such...  Reports of the Tax Court of the United States - Page 285by United States. Tax Court - 1945Full view - About this book
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1963 - 938 pages
...which provides: DETERMINATION OF AMOUNT OF AND RECOGNITION OF GAIN OR LOSS (a) Computation of Gain or Loss. — The gain from the sale or other disposition...therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess of the adjusted basis provided in such... | |
 | United States. Court of Claims - Law reports, digests, etc - 1937 - 786 pages
...of 1926 provides, in part, as follows: SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Philippines - Law - 1986 - 492 pages
..."Section '35. Determination of amount of and recognition of gain or loss. — (a) Computation of gain or loss. — The gain from the sale or other disposition...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 - 1924 - 396 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEO. 202. (n) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...DETERMINATION OF AMOUNT OP GAIN OR LOSS. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204,33 and the loss shall be the excess of such... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...Determination of Amount of Gain or Loss. Sec. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS SEC. 202. (a) Except as hereinafter provided hi this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...EXCHANGES OF PROPERTY Revenue Act of 1924. SEC. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...DETERMINATION OF AMOUNT OF GAIN OR LOSS Sec. 202. (a) Except as hereinafter provided in this section, the gain from the sale or other disposition of property...the excess of the amount realized therefrom over the basis provided in subdivision (a) or (b) of section 204, and the loss shall be the excess of such basis... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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....the excess of the amount realized therefrom over the basis provided in section 113, and the loss shall be the excess of such basis over the amount realized.... | |
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