 | United States. Court of Claims, Audrey Bernhardt - 1955 - 928 էջ
...issuance of its stock or securities in connection with a transaction described in section 112 (b) (5) (including, also, cases where part of the consideration...or money, in addition to such stock or securities), then the hasis shall be the same as it would be in the hands of the transferor, increased In the amount... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall, notwithstanding the provisions of paragraph (5) of this subdivision, be the same... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, efises where part of the consideration for the transfer of...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | John F. Sherwood - 1925 - 206 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 էջ
...securities in connection with a transaction descrihod in paragraph (4) of subdivision (b) of section 203 u 8 bZ C]N)/ y P fR lQk YQ Z겵 _` ܄ 5J C 4 t t p o+ n V b projxsrty to the corporation was property or money in addition to such stock or securities), then the... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | Harrison B. Spaulding - 1927 - 336 էջ
...securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration...or money in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...issuance of its stock or securities in connection with a transaction described in section 112(b)(o) (including, also, cases where part of the consideration...or money, in addition to such stock or securities), then the basis shall be the same as it would be in the hands of the transferor, increased in the amount... | |
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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... 
