 | United States. Court of Claims, Audrey Bernhardt - 1963 - 938 էջ
...shall be the excess of the amount realized therefrom over the adjusted basis provided in section 1011 for determining gain, and the loss shall be the excess...determining loss over the amount realized. (b) Amount Realised. — The amount realized from the sale or other disposition of property shall be the sum of... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...the sum of any money received plus the fair market valtie of the property (other than money) received. (d) In the ease of a sale or exchange, the extent... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...obsolescence, amortization, or depletion, previously allowed with respect to such property. SEC. 202. (e) The amount realized from the sale or other disposition...value of the property (other than money) received. SEC. 202. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | John F. Sherwood - 1925 - 206 էջ
...used in computing the gain or loss derived from the sale of property. The Law further provides that the amount realized from the sale or other disposition...received plus the fair market value of the property received. The provision in the 1924 Act for using the "fair market value" of the property received... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...tear, obsolescence, amortization, or depletion, previously allowed with respect to such property. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) Amount realized. — The amount realized from the...value of the property (other than money) received. (d) Recognition of gain or loss. — In the case of a sale or exchange, the extent to which the gain... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
 | Nathan William MacChesney - 1927 - 960 էջ
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. For this reason it becomes necessary to know at this time what amounts of depreciation are annually... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...of exhaustion, wear and tear, obsolescence, and depletion actually sustained before such date. (c) The amount realized from the sale or other disposition...value of the property (other than money) received. (d) In the case of a sale or exchange, the extent to which the gain or loss determined under this section... | |
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Amount realized. — The amount realized from the sale or other disposition of property shall be the sum of any money received plus the fair market value of the property (other than money) received. 
