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" ... (B) as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in the hands of the transferor... "
Reports of the Tax Court of the United States - Page 511
by United States. Tax Court - 1959
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Cases Decided in the United States Court of Claims ... with ..., Volume 129

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1955 - 928 pages
...issuance of its stock or securities in connection with a transaction described in section 112 (b) (5) (including, also, cases where part of the consideration...or money, in addition to such stock or securities), then the hasis shall be the same as it would be in the hands of the transferor, increased In the amount...
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Revenue Act of 1924: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - Finance - 1924 - 468 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall, notwithstanding the provisions of paragraph (5) of this subdivision, be the same...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, efises where part of the consideration for the transfer of...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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Income Tax Accounting

John F. Sherwood - Income tax - 1925 - 206 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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Revenue Revision: Hearings Before the Committee on Ways and Means, House of ...

United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 pages
...securities in connection with a transaction descrihod in paragraph (4) of subdivision (b) of section 203 u 8 bZ C]N)/ y P fR lQk YQ Z겵 _` ܄ 5J C 4 t t p o+ n V b projxsrty to the corporation was property or money in addition to such stock or securities), then the...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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The Income Tax in Great Britain and the United States

Harrison B. Spaulding - Income tax - 1927 - 336 pages
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 pages
...issuance of its stock or securities in connection with a transaction described in section 112(b)(o) (including, also, cases where part of the consideration...or money, in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount...
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