26 U.S.C. § 3113
Repealed. Pub. L. 94–455, title XIX, § 1903(a)(2), Oct. 4, 1976, 90 Stat. 1806]
[repealed]
Notes of Decisions
Cited in 4
cases, 1934–1958 · leading case: King v. United States, 10 F. Supp. 206 (D. Maryland 1935).
King v. United States, 10 F. Supp. 206 (D. Maryland 1935). “169 , and included therein section 113 (a) (8), 26 USCA § 3113 (a) (8) (A, B), which reads as follows: ■ “Property acquired by issuance of stock or as paid-in surplus.”
Aetna Ins. Co. v. United States, 159 F. Supp. 831 (Ct. Cl. 1958). “Suit was brought on June 4, 1952, under section 3113(a) of the Internal Revenue Code of 1939, 26 U.S.C.A. § 3113 (a) in this court by the insurance companies and the Pennsylvania Railroad, for a refund of the tax represented by the loss of the industrial alcohol.”
Davison v. United States, 6 F. Supp. 236 (Ct. Cl. 1934). “In the case of property acquired before March 1, 1913, if the basis otherwise determined under this subsection, adjusted as provided in subsection (b), is less than the fair market value of the property as of March -1, 1913, then the basis shall be such fair market value.”
Rand v. Helvering, 79 F.2d 24 (8th Cir. 1935). “Gage, *29 as follows: “Section 113 (a) (5) of the Revenue Act of 1932 [26 USCA § 3113 (a) (5)] is a re-cnactment of a similar provision contained in the 1928 act.”
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