Sentence examples for basis of such property from inspiring English sources
For purposes of determining gain or loss from a disposition of any property to which subsection (g)(1) applies, the transferor may elect to increase the basis of such property immediately before the transfer by an amount equal to the portion of any unused credit allowable under this chapter which reduced the basis of such property for the taxable year in which such credit arose.
For purposes of this section, the cost of property does not include so much of the basis of such property as is determined by reference to the basis of other property held at any time by the person acquiring such property.
In the case of a transfer of property to a political organization to which subsection (a) applies, the basis of such property in the hands of the political organization shall be the same as it would be in the hands of the transferor, increased by the amount of gain recognized to the transferor by reason of such transfer.
Solely for purposes of determining any tax imposed by reason of this subsection, property which was held by the long-term resident on the date the individual first became a resident of the United States shall be treated as having a basis on such date of not less than the fair market value of such property on such date.
For purposes of this title, the basis of any property shall be reduced by the portion of the cost of such property taken into account under subsection (a).
the basis of any property shall not be reduced under section 1017 of such Code (relating to reduction in basis in connection with discharges of indebtedness), as so amended, below the fair market value of such property on the date the debt is discharged.
in any case in which the displacing agency acquires property for a program or project, any person (other than a person who was an occupant of such property at the time it was acquired) who occupies such property on a rental basis for a short term or a period subject to termination when the property is needed for the program or project.
Various "hyphenated" MS approaches exist for such applications and include those combined with gas and liquid chromatography, enabling the separation of the compounds in a mixture on the basis of such chemical properties as their solubility, volatility, and mass [ 23, 24].
Recently, efforts have focused on the molecular basis of such phenotypical diversity considering the biochemical properties of PrPres and the presence of polymorphisms within the gene encoding PrP (PRNP).
