Page:United States Statutes at Large Volume 45 Part 1.djvu/1877

 cxxvi lfU»mfJ TID, Tide II BflIIfJftU41Act 0/19.8- Continuea. no gain or loss on exchanltl for similar__. for similar stock in same corporation_ stock received for stock on reorgani- zation ______________________ _ property for stock of party to re- organisation __________ .. __ __ _ _ transfers for stock 01 corporation under same controL _________ _ gain from exchanges not solely in kind __ ~ ____________________ _ for property received additional to that on which gain recognized __ reorganization distribution consid- ered as taxable dividends_____ _ reorganization with property and nther stock received__ ~ ____ ~ __ _ no ~n if distributed!ln organiza- tion _____ ~ __________________ _ gain recognized if not distrihuted__ no loss if property received other than that on which gain or loss recog- nized_________________ ~ _____ _ no gain or loss for involuntary conver- sion into similar property_____ _ gain recognized on part not used __ _ no gain if additional stock received on reorganizatian, and holding not surrendered _________________ _ stock distributed on reorganization not construed as earnin~, etc_____ _ definition of "reorganization"; corpo- ration acts constituting_______ _ corporations i~clu~ed"as "a party to a reorgaDlzation _____________ _ ownership of stock constituting con- troL _______________________ _ basis for determining gain or loss____ _ property acquired after February 28, 1918, the cost thereof________ _ inventoryvalu8________________ _ value of gifts after December 31, 1920; ascertainment _________ _ trust property acquired after De- cember 31, 1920, value as in hand of grantor _____________ _ gifts or trusts before December 31, · 1920, fair market Talue_______ _ property acquired by bequest, etc., for fair market ValU8 _________ _ transfer. in tI'ud with right of revo- cation ______________________ _ property acquired on exchanges; partly by exchange and other property____________________ _ stock issues as consideration, ex- cepted______________________ _ property other than stock acquired by same corporation after December 31,1917____________________ _ not applicable to stock issues___ _ acquired after December 31,1920, on reorganisation and same party in controL___________ ,.. _ stock, etc., distributed on reorgani- zation after December 31, 1923_ property a~qulred by involuntary converslon __________________ _ wash sales of propertr. acquired for stock disposed 0, on which no )088 allowed _________________ _ property acquired during affiliation; period of affiliation determined __ basis in 1929 and subsequent years _______________________ _ INDEX. Pqe. 816 816 816 816 816 817 817 817 817 817 817 817 817 817 818 818 818 818 818 818 818 818 818 819 819 819 819 819 819 819 820 820 820 820 820 820 821 IfU»mfJ TID, Title 11 B~uIJAct 0/19.8- COntinuea. gain orko:c~n lrlOf~:_TarmstroBot (talk) 01:15, 25 September 2010 (UTC)_~f based on cost or fair market value; which ever is greater _________ _ basis for depreciation same 88 for gain or 1088 on same~ _____________ _ depletion 10811 same as for sale, etc_________________________ _ mines discovered after February 28, 1913 i former market value__ maximum oss; minerals included_ oil and gas wells allowed; maxi- mum_______________________ _ distribution by corporations _________ _ dividend means distribution out of earnings, etc., accumulated since February 28, 1913 ___________ _ sources of; accumulations, etc., before March 1, 1913, f~ of tax ________________________ _ distribution in liquidation, a payment for stock____________________ _ determination of gain or loss; partial distribution _________________ _ other distributions not from increase of value nor out of earnin~s ___ _ from depletion reserves of mines __ distributions by personal service cor- porations, exempt from tax.. ___ _ stock dividends not subject to tax____ _ proceeds of redemption of stock, tax- able dividends _______________ _ cancellation of stock after January I, 1926 _______________________ _ definition of partial liquidation ______ _ exclusion from gross income_________ _ additional items exempt from taxation_ earned income of nonresident citizens, from sources outside United Statea ______________________ _ teachers in Alaska and Hawaii; Fed- eral compensation excepted __ ~_ income of foreign Governments from investmentBin the United States_ income of States from public utilities_ if under. prior contracts for opera- tion thereoL _______ ~ _______ _ _ tax levied on proceeds prior to divi- sion of State, etc____________ _ mund to State, etc_.:. __________ _ if no part accruing to State, etc., net income of persons taxable__ _ bridges to be acquired by State, etc__ tax on operation proceeds prior to divislOn ____________________ _ refund to State, etc.; restriction __ if no part accruing to State, etc., net income from operation taxable__ dividends of Chinese residents;from China Trade corporations _____ _ receipts of ship owners mutual asso- ciations, etc _________________ _ net losses, determination____________ - limitation on deductions __________ _ losses not connected with business__ _ cat»tallosses __________________ _ depletion __________________ -. __ _ corporation dividends __________ _ interest free from tAX.. ___ ___ ___ _ _ net loss for prior year not allowed_ amount of, in computing income for next taxable year ____________ _ allowed, if existing in net income for succeeding year __________ _ Pap" 821 821 821 821 821 821 821 822 822 822 822 822 822 822 822 822 822 823 823 823 823 823 823 823 823 823 823 823 824 824 824 824 824 824 824 825 825 825 825 825 825 825 825 825 825

�