Vermont Statutes Annotated — Title 32 (Taxation and Finance)
32 V.S.A. § 5834
Computation of gains and losses
Official textlegislature.vermont.gov
For the purpose of ascertaining gain or loss from the sale or other disposition of property, real, personal, or mixed, acquired before January 1, 1931, the taxpayer may, in lieu of the adjusted basis prescribed by the applicable U.S. Internal Revenue Code, use the fair market value of such property as of January 1, 1931, adjusted for the period subsequent thereto. In all other respects, the gain or loss on the sale or other disposition of property shall be ascertained as prescribed by such Code. (
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In this chapter (40 sections)
- 151-5825a · Credit for Vermont Higher Education Investment Plan…
- 151-5826 · Repealed. 2009, No. 160 (Adj. Sess.), § 51(a)(2), eff. Jan.…
- 151-5827 · Repealed. 1989, No. 119, § 23(b), eff. June 22, 1989
- 151-5828 · Mobile home park sale; capital gain credit
- 151-5828a · Repealed. 1991, No. 32, § 7, eff. May 18, 1991
- 151-5828b · Earned income tax credit
- 151-5828c · Child and dependent care credit
- 151-5829 · Repealed. 1993, No. 210 (Adj. Sess.), § 40, eff. Jan. 1, 1994
- 151-5830 · Taxpayer identification numbers; credits
- 151-5830a · Interest tax
- 151-5830b · Tax credits; Entrepreneurs’ Seed Capital Fund
- 151-5830c · Tax credits; charitable investments in housing
- 151-5830d · Deferral of income taxation; combat zone duty
- 151-5830e · Retirement income; Social Security income
- 151-5830f · Vermont child tax credit
- 151-5830g · Vermont veteran tax credit
- 151-5831 · Name of tax
- 151-5832 · Tax on income of corporations
- 151-5832a · Digital business entity franchise tax
- 151-5833 · Allocation and apportionment of income
- 151-5834 · Computation of gains and losses
- 151-5835 · Construction of subchapter
- 151-5836 · Franchise tax on financial institutions
- 151-5837 · Repealed. 2003, No. 152 (Adj. Sess.), § 8
- 151-5838 · Digital business entity election
- 151-5841 · Requirement and rate of withholding
- 151-5842 · Return and payment of withheld taxes
- 151-5843 · Failure to account; maintenance of trust account
- 151-5844 · Liability; penalty; trust for the State
- 151-5845 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(e), eff. May 7,…
- 151-5846 · Repealed. 1991, No. 186 (Adj. Sess.), § 8(f), eff. May 7,…
- 151-5847 · Withholding on sales or exchanges of real estate
- 151-5851 · Definitions
- 151-5852 · Payment of estimated income tax
- 151-5853 · 151-5853
- 151-5855 · Payments as tax liability
- 151-5856 · Declaration of estimated tax
- 151-5857 · Filing dates
- 151-5858 · Payment dates
- 151-5859 · Assessment date, penalties, interest