US 200 (1935). 50 Taxable gain may result on disposition of property even if the property's economic value remains constant (or decreases) over the taxpayer's holding period, due to tax depreciation and other downward adjustments to basis. The term "appreciated... Tax Reform Proposals: Corporate Taxation - Page 33by United States. Congress. House. Committee on Ways and Means - 1985 - 75 pagesFull view - About this book
| 1987 - 1412 pages
...198-207 (Conference Report). 49 General Utilities & Operating Co. v. Helvering, 296 US 200 (1935). 44 Taxable gain may result on disposition of property...herein refers to property whose fair market value or sales price exceeds its adjusted (and not necessarily its original) basis in the hands of the transferor... | |
| United States. Congress. House. Committee on Ways and Means - 1988 - 678 pages
...commonly known as the "General Utilities doctrine," is based upon General Utilities and Operating Co. v. The term "appreciated property" as used herein refers to property whose fair market value or sales price exceeds its adjusted basis in the hands of the transferor corporation. Helverinq. Although... | |
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