26 U.S.C. § 113
Repealed. Pub. L. 101–508, title XI, § 11801(a)(7), Nov. 5, 1990, 104 Stat. 1388–520]
[repealed]
Notes of Decisions
Cited in 151
cases, 1935–1980 · leading case: Comm'r of Internal Revenue v. Ashland Oil & Refining Co., 99 F.2d 588 (6th Cir. 1938).
Comm'r of Internal Revenue v. Ashland Oil & Refining Co., 99 F.2d 588 (6th Cir. 1938). “§ 935 (a) (7), now 26 U.S.C.A. § 113 . Tulsa Tribune Co. v. Commissioner of Internal Revenue, 10 Cir.”
First Nat. Bank of Kansas City v. Nee, 190 F.2d 61 (1st Cir. 1951). “” Section 113(b) last referred to, Title 26 U.S.C.A. § 113 (b), is in this language: “The adjusted basis for determining the gain or loss from the sale or other disposition of property, whenever acquired, shall :be the basis determined under subsection (a), adjusted as…”
Barker v. United States, 200 F.2d 223 (9th Cir. 1953). “4 ***For, the Barker Delaware stock was acquired prior to 1934; and section 113(a) (12) of the Internal Revenue Code, 26 U.S.C.A. § 113 (a) (12), requires *228 that property which was acquired prior to 1934, in a “tax-free” exchange where the basis was provided for in section…”
Long v. Comm'r of Internal Revenue, 96 F.2d 270 (9th Cir. 1938). “Section 113 of the Revenue Act of 1928, 26 U.S.C.A. § 113 note (effective when this deduction was claimed), provided, so far as is applicable here, that: "The basis for determining the gain or loss from the sale or other disposition of property acquired after February 28, 1913,…”
Detroit Edison Co. v. Comm'r of Internal Revenue, 131 F.2d 619 (6th Cir. 1942). “Section 113(b) of the Act, Internal Revenue Code, 26 U.S.C.A. § 113 (b), provides *622 the adjusted basis for determining the gain or loss from the sale or' other disposition of property shall be the basis determined under- Subsection (a) and further adjusted as provided under…”
Comm'r of Internal Revenue v. Moore. Moore v. Comm'r of Internal Revenue, 207 F.2d 265 (9th Cir. 1953). “113(a) (5), 26 U.S.C.A. § 113 (a) (5). Hence, if we can discover the fair market value of the property in question at the date of decedent's death, Augustus v.”
Comm'r of Internal Revenue v. Fleming, 82 F.2d 324 (5th Cir. 1936). “§ 102 and note, however, makes a special provision "in the case of a bona fide sale of mines, oil or gas wells, or any interest therein," where the principal value is due to the taxpayer's explorations of the property, limiting the tax to 16 per cent.”
Comm'r of Internal Revenue v. Mellon. Comm'r of Internal Revenue v. Scaife, 184 F.2d 157 (3d Cir. 1950). “With respect to the Pullman stock acquired by the taxpayers in 1936 from the trusts, the Commissioner suggests that Section 113(a) (2) of the Internal Revenue Code, 26 U.S.C.A. § 113 note, would be applicable to the year 1941, and that Section 113(a) (2) of the Code, as amended…”
Comm'r of Internal Revenue v. McKay Prods. Corp.. McKay Prods. Corp. v. Comm'r of Internal Revenue, 178 F.2d 639 (3d Cir. 1949). “The Tax Court held that the taxpayer could not take as its basis for depreciation the $292,000 which was the cost of the factory building to Valley.”
Est. of J. A. Kreis, Deceased, Herbert Clark, Executors v. Comm'r of Internal Revenue, 227 F.2d 753 (6th Cir. 1955). “Section 113(a) of the Internal Revenue Code 1939, 26 U.S.C.A. § 113 (a), relates to the basis for determining gain or loss on a sale of property acquired prior to March 1, 1913; and Section 113(b) (1) (B) provides that the adjusted basis of the property shall be its basis, less…”
Comm'r of Internal Revenue v. Carter, 170 F.2d 911 (2d Cir. 1948). “Turning to section 111(a): the “gain from the sale or other disposition of property” is the excess of “the amount realized therefrom” over the adjusted cost basis provided in section 113 (b) , 26 U.S.C.A. § 113 (b). Paragraph (b) of section 111 defines the “amount realized from…”
Hawke v. Comm'r of Internal Revenue, 109 F.2d 946 (9th Cir. 1940). “[1] If we accept the Board's finding, then the differential was a gift. Bogardus v. Commissioner, supra, 302 U.”
26 U.S.C. § 113(a): 6 cases
Woodsam Assocs., Inc. v. Comm'r of Internal Revenue, 198 F.2d 357 (2d Cir. 1952).
Barker v. United States, 200 F.2d 223 (9th Cir. 1953). “4 ***For, the Barker Delaware stock was acquired prior to 1934; and section 113(a) (12) of the Internal Revenue Code, 26 U.S.C.A. § 113 (a) (12), requires *228 that property which was acquired prior to 1934, in a “tax-free” exchange where the basis was provided for in section…”
Flannery v. United States, 25 F. Supp. 677 (D. Md. 1938).
Ames v. O'Malley, 91 F. Supp. 463 (D. Neb. 1950).
Civic Ctr. Fin. Co. v. Kuhl, 83 F. Supp. 251 (E.D. Wis. 1948).
26 U.S.C. § 113(b)(1): 1 case
Keneipp v. United States, 184 F.2d 263 (D.C. Cir. 1950).
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