 If the property was acquired after December 31, 1920, by a transfer in 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 the amount of gain or decreased...  Reports of the U.S. Board of Tax Appeals - Page 692by United States. Board of Tax Appeals - 1934Full view - About this book
 | United States. Court of Claims - Law reports, digests, etc - 1942 - 818 pages
...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 to the year in which the transfer was made. * * * For some years prior to 1925 the plaintiff was the manufacturer of steel piping. In that year,... | |
 | United States - Law - 1921 - 642 pages
...marketplace or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402. (b) The basis for ascertaining the gain derived or loss sustained from the sale... | |
 | United States - Law - 1922 - 756 pages
...price or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402. (b) The basis for ascertaining the gain derived or loss sustained from the sale... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
...price or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402. 19 (b) The basis for ascertaining the gain derived or loss sustained from the... | |
 | Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 pages
...price or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402. (b) The basis for ascertaining the gain derived or loss sustained from the sale... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1923 - 256 pages
...price or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402. (b) The basis for ascertaining the gain derived or loss sustained from the sale... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...basis shall be the same as it would be in the hands of the grantor, increased in the amount of gain or decreased in the amount of loss recognized to the...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... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 pages
...price or value of such property at the time of such acquisition. The provisions of this paragraph shall apply to the acquisition of such property interests as are specified in subdivision (c) or (e) of section 402 [of the Federal estate-tax law]. (1) If its fair market price or value as of... | |
 | Trust companies - 1924 - 1022 pages
...bajri-t shall be the вате as it would be in the bands of the grantor int-reased in the amount of gain or decreased in the amount of loss recognized to the grantor upon such transfer." This section then refers to subdivisions c, d or f of Section 302, which designates property to be... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...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 to the year in which the transfer was made; (8) If the property (other than stock or securities in a corporation a party to a reorganization) was... | |
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