 | United States. Court of Claims - Law reports, digests, etc - 1930 - 854 pages
...abolish appeals from the Court of Claims to 1 " That for the purpose of ascertaining the gain d>-rlvcd or loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be — "(1) In the case of property acquired before March 1, 1913, the fair market... | |
 | United States. Court of Claims - Law reports, digests, etc - 1929 - 762 pages
...assets. — Section 10 of this title provides that for the purpose of ascertaining the gain derived from the sale or other disposition of property, real, personal, or mixed, acquired prior to March 1, 1913, the fair market price or value of such property, as of that date, shall be... | |
 | Law reports, digests, etc - 1928 - 1130 pages
...§ 201 (с), Сотр. St. § 6336y8b [c]. "That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be — "(1) In the case of property acquired before March 1, 1913, the fair market... | |
 | Law reports, digests, etc - 1921 - 1048 pages
...Income Tax Law. Said section 353 is as follows : "For the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal or mixed, the basis shall be first, in case of property acquired before January first, nineteen hundred and nineteen,... | |
 | Harris, Forbes & Co., New York - Income tax - 1916 - 140 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the...or other disposition of property, real, personal, Government and Municipal Bonds Deductions Allowed Citizens and Residents or mixed, acquired before... | |
 | George Edwin Holmes - Excess profits tax - 1917 - 674 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the...property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first,... | |
 | Harris, Forbes & Co., New York - Income tax - 1917 - 170 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the...property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first,... | |
 | Savings Union Bank and Trust Company - Excess profits tax - 1917 - 88 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise; Provided, That for the purpose of ascertaining the...property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first,... | |
 | Godfrey Nicholas Nelson - Accounting - 1917 - 218 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise : Provided, That for the purpose of ascertaining the...property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first,... | |
 | Income tax - 1917 - 194 pages
...other casualty, and from theft, when such losses are not compensated for by insurance or otherwise : Provided, That for the purpose of ascertaining the...property, real, personal, or mixed, acquired before March first, nineteen hundred and thirteen, the fair market price or value of such property as of March first,... | |
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That for the purpose of ascertaining the gain derived or loss sustained from the sale or other disposition of property, real, personal, or mixed, the basis shall be — (1) In the case of property acquired before March 1, 1913, the fair market price or... 
