((a)) ** Revenue Act of 1932** If the property was acquired, after , in any taxable year beginning before , and the basis thereof, for purposes of the Revenue Act of 1932 was prescribed by section 113(a)(6), (7), or (9) of such Act (), then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Revenue Act of 1932.47 Stat. 199February 28, 19131913-02-28January 1, 19341934-01-01

((b)) ** Revenue Act of 1934** If the property was acquired, after , in any taxable year beginning before , and the basis thereof, for purposes of the Revenue Act of 1934, was prescribed by section 113(a)(6), (7), or (8) of such Act (), then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Revenue Act of 1934.48 Stat. 706February 28, 19131913-02-28January 1, 19361936-01-01

((c)) ** Internal Revenue Code of 1939** If the property was acquired, after , in a transaction to which the Internal Revenue Code of 1939 applied, and the basis thereof, for purposes of the Internal Revenue Code of 1939, was prescribed by section 113(a)(6), (7), (8), (13), (15), (18), (19), or (23) of such code, then for purposes of this subtitle the basis shall be the same as the basis therein prescribed in the Internal Revenue Code of 1939.February 28, 19131913-02-28