...after February 28, 1913, shall be the cost of such property; except that—» » • "(b) The basis for ascertaining the gain derived or loss sustained from...disposition of property, real, personal, or mixed, acquired before March 1, 1913, shall bo the same as that provided by subdivision (a); but^"(1) If its...

...with respect to his entire net income as herein defined," at rates prescribed. Section 353 provides that — "For the purpose of ascertaining the gain...loss sustained from the sale or other disposition of property, • • * the basis shall be first, In case of property acquired before January first, 1919,...

...rate fixed shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company, or association, of property, real, personal, or mixed, acquired...

...are not compensated for by insurance or otherwise: Provided, That for the purpose of ascertaining the loss sustained from the sale or other disposition of property, real, personal, Government and Municipal Bonds Deductions Allowed Citizens and Residents or mixed, acquired before...

...taxpayer. .... (Art. 21.) Income accruing prior to March i, 1913, not taxable. — LAW. Section 202. (a) That for the purpose of ascertaining the gain derived...property, real, personal, or mixed, the basis shall be — (i) In the case of property acquired before March i, 1913, the fair market price or value of sucli...

...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. 157 For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...

...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company, or association, or insurance company, of property, real, personal,...

...purposes, " shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, jointstock company, or association, or insurance company, of property, real, personal,...

...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...

...purposes," shall apply to the remaining portion of the total net income returned for such fiscal year. For the purpose of ascertaining the gain derived or...loss sustained, from the sale or other disposition by a corporation, joint-stock company or association, or insurance company, of property, real, personal,...