 | United States. Internal Revenue Service - 1955 - 1402 էջ
...Stat. 615 at 618, provides in part as follows : PROPERTY TRANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | Walter Elbert Barton - 1925 - 1036 էջ
...Act of 1936. Act of 1934. Sec. 113. (a) (5) Property Transmitted at Death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...cost of such property ; except that — ] (5) PBOPERTY TRANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...property at the time of such acquisition. (5) Property transmitted at death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States - 1939 - 780 էջ
...property passing from the individual exercising such power by bequest or devise. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after August 26; 1937, and if the property consists of stock... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...property passing from the individual exercising such power by bequest or devise. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after August 26; 1937, and if the property consists of stock... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 776 էջ
...the year in which the transfer was made. (5) Property transmitted at death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair-market value of such property at the time of such acquisition.... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 772 էջ
...the year in which the transfer was made. (5) Property transmitted at death. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair-market value of such property at the time of such acquisition.... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...property at the time of such acquisition. (5) PROPERTY TRANSMITTED AT DEATH. — If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...property passing from the individual exercising such power by bequest or devise. If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, and if the decedent died after the date ef the enactment ef the Revenue Aet ef 1937 August... | |
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If the property was acquired by bequest, devise, or inheritance, or by the decedent's estate from the decedent, the basis shall be the fair market value of such property at the time of such acquisition. 
