 | United States. Internal Revenue Service - Income tax - 1924 - 396 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... | |
 | United States. Congress. House. Committee on Ways and Means - Taxation - 1925 - 1154 pages
...interest or control in such property of 80 per cent 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 lawapplicable... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 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 - 206 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 - 152 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...interest or control in such property of 80 per cent 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... | |
 | Harrison B. Spaulding - Income tax - 1927 - 336 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... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 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. Joint Committee on Internal Revenue Taxation - Taxation - 1927 - 414 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 - Law - 1928 - 1164 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... | |
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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... 
