 | Minnesota - 1937 - 248 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | United States. Court of Claims - 1942 - 818 páginas
...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...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. Court of Claims, Audrey Bernhardt - 1955 - 928 páginas
...centum or more remained in the same persons or any of them, then the hasis shall be the same as it would be in the hands of the transferor, increased in the...applicable to the year in which the transfer was made. This paragraph shall not apply if the property acquired consists of stock or securities in a corporation... | |
 | 1930 - 1124 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | Minnesota - 1937 - 254 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1942 - 1236 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1948 - 1762 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1966 - 1684 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1967 - 1630 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...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...the amount of loss recognized to the transferor upon :^uch transfer under the law applicable to the year in which the transfer was made; (8) If the property... | |
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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... 
