 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...in trust, other than by a transfer in trust by bequest or devise, the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. This article is not applicable, however, to property acquired by bequest, devise, or inheritance, as... | |
 | Trust companies - 1924 - 1022 pages
...basis shall be the same as It would be in the hands of the grantor, Increased iu the amount of gain or decreased in the amount of loss recognized to the...applicable to the year In which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property Interests as are... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Nathan William MacChesney - Real estate business - 1927 - 960 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. . . .; (4) If the property was acquired by gift or transfer in trust on or before December 31, 1920,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...trust (other than by a transfer in trust by a bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...in trust (other than by a transfer in trust by bequest or devise) the basis shall be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made. The provisions of this paragraph shall not apply to the acquisition of such property interests as are... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 pages
...in trust (other than by a transfer in trust by bequest or devise), the basis will be the same as it would be in the hands of the grantor, increased in...applicable to the year in which the transfer was made ; 3 (4) If the property was acquired by gift or transfer in trust on or before December 31, 1920, the... | |
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If the property was acquired after December 31, 1920, by a transfer in trust (other than by a transfer in trust by a gift, bequest, or devise) the basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased... 
