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PrefixNamespace IRI
isaphttp://webisa.webdatacommons.org/prov/
isahttp://webisa.webdatacommons.org/
rdfhttp://www.w3.org/1999/02/22-rdf-syntax-ns#
provhttp://www.w3.org/ns/prov#
xsdhhttp://www.w3.org/2001/XMLSchema#
n4cornell.
Subject Item
isa:281575154
rdf:type
prov:Entity
prov:value
The basis for determining the gain or loss from the sale or other disposition of property acquired before March 1, 1913 shall be: (1) the cost of such property (or, in the case of such property as is described in subsection (a) * * * (5) * * * of this section, the basis as therein provided), or (2) the fair market value of such property as of March 1, 1913, whichever is greater.'
prov:wasQuotedFrom
n4:edu
Subject Item
isap:472635785
prov:wasDerivedFrom
isa:281575154