 | United States. Court of Claims, Audrey Bernhardt - 1958 - 910 pages
...made after December 31, 1920, the same as the basis which the property would have in the hands of the donor or the last preceding owner by whom it was not acquired by gift." 130 C. Cls. Findings of Fact It therefore necessarily appears that the only conclusion which we can... | |
 | Montana - 1935 - 648 pages
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 | Philippines - 1981 - 138 pages
...If the property was acquired by gift the basis shall be the same as it would be in the hands of the donor, or the last preceding owner by whom it was not acquired by gift, except that if such basis is greater than the fair market value of the property at the time of the... | |
 | Oregon - 1951 - 40 pages
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 | 1921 - 888 pages
...the basis for computing gain or loss shall be the same as the property would have in the hands of the donor or the last preceding owner by whom it was not...acquired by gift. If the facts necessary to determine the cost or other basis are unknown to the donee, the commissioner is empowered to obtain the necessary... | |
 | National City Company - 1921 - 104 pages
...basis in the hands of the donor, if such donor did not acquire the property by gift, or in the hands of the last preceding owner by whom it was not acquired by gift If the gift was on or before December 31, 1920, the basis, is the fair market price or value of the property... | |
 | United States U.S. Congress. Senate. Committee on finance - 1921 - 828 pages
...intention is clearly expressed to treat a donee of property acquired by gift on "the same basis" as "the donor or the last preceding owner by whom it was not acquired by gift." In the absence of these words, and assuming that the other portions of HR 14198 were enacted into law,... | |
 | United States. Congress. House. Committee on Ways and Means - 1921 - 292 pages
...intention is clearly expressed to treat a donee of property acquired by gift on " the same basis " as " the donor or the last preceding owner by whom it was not acquired by gift." In the absence of these words, and assuming that the other portions of HR 14198 were enacted into law,... | |
 | United States. Congress. Senate. Committee on Finance - 1921 - 836 pages
...word " acquired, " on page 1, line 5, will be found the words ''by the vendor (or in case of gift, by the last preceding owner by whom it was not acquired by gift)." This language is inserted for the purpose of carrying out the thought expressed in lines'5 to 8 on... | |
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If the property was acquired by gift after December 31, 1920, the basis shall be the same as it would be in the hands of the donor or the last preceding owner by whom it was not acquired by gift. 
