 | United States. Internal Revenue Service - Income tax - 1924 - 363 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon :^uch transfer under the law applicable... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Electronic books - 1925 - 549 pages
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | John F. Sherwood - Income tax - 1925 - 205 pages
...of such property to the corporation was property or money in addition to such stock or securities), then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 143 pages
...interest or control in such property of 80 per centum or more remained in the same persons or any of them, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - Taxation - 1927
...of such property to the corporation was property or money, in addition to such stock or securities), then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | United States - Finance - 1928 - 247 pages
...such property to the corporation was property or. money, in addition to such stock or securities), then the basis shall be •the same as it would be...the hands of the transferor, increased in the amount I of gain or decreased in the amount of j loss recognized to the transferor upon ', -such transfer... | |
 | United States. Internal Revenue Service - Income tax - 1931 - 491 pages
...of such property to the corporation was property or money, in addition to such stock or securities), then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
 | United States. Congress. Senate. Committee on Finance - Finance - 1934 - 610 pages
...paid-in surplus or as a contribution to capital, as paid-in surplus or as a contribution to capital, then the basis shall be the same as it would be in...of the transferor, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer under the law applicable... | |
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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, increased in the amount of gain or decreased in the amount of loss recognized to the transferor upon such transfer... 
