 | United States. Internal Revenue Service - 1924 - 396 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, efises where part of the consideration... | |
 | United States. Congress. Senate. Committee on Finance - 1924 - 468 pages
...in a corporation a party to a reorganization) was acquired after February 28, 1913, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration... | |
 | John F. Sherwood - 1925 - 206 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration... | |
 | United States. Congress. House. Committee on Ways and Means - 1925 - 1154 pages
...in a corporation a party to a reorganization) was acquired after December 81, 1920, by a corporation ck R% p ^ n Z ; e 1 ԦR *U 'yZ Ò W ( 1 ~ jЎ _v q descrihod in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the issuance of its stock or securities in connection with a transaction described in paragraph (4) of subdivision (b) of section 203 (including, also, cases where part of the consideration... | |
 | Wisconsin - 1927 - 1052 pages
...than stock or securities in a corporation a party to a reorganization) was acquired by a corporation by the issuance of its stock or securities in connection with a transaction described in section 71.02 (2) (i) 3 the basis shall be the same as it would be in the hands of the transferor. This paragraph... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...in a corporation a party to a reorganization) was acquired after December 31, 1920, by a corporation by the 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 for the transfer of such property... | |
 | Wisconsin - 1927 - 1062 pages
...than stock or securities in a corporation a party to a reorganization) wan acquired by ti corporation by the issuance of its stock or securities in connection with a transaction described in section 71.02 (2) (i) 3 the basis shall be the same as it would be in the hands of the transferor. This paragraph... | |
| |
... (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... 
