basis
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 331 U.S. 1 - Crane v. Commissioner · 1947Most cited · 1,299 citing opinions
the proper basis under §113(a)(5) is the value of the property, undiminished by mortgages thereon
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Show all 2 Supreme Court definitions and how they changed over time 1942–1947