 capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer...  Report of the Joint Committee on Internal Revenue Taxation - Էջ 24United States. Congress. Joint Committee on Internal Revenue Taxation - 1927Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Supreme Court - 1953 - 874 էջ
...— The term 'capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade... | |
 | United States. Court of Claims - 1938 - 834 էջ
...assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business), but does not include stock in...taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal Eevenue held in his construction... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 էջ
...— The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business) , but does not include stock in...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * * *. The contract with Twentieth... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 էջ
...— The term "capital assets" means property held by the taxpayer ( whether or not connected with his trade or business), but does not include stock in...of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable... | |
 | Wisconsin - 1935 - 1308 էջ
...paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | Wisconsin - 1935 - 1310 էջ
...paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | United States. Internal Revenue Service - 1924 - 396 էջ
...assets " means property held by the. taxpayer for more than two years (whether or not connected with his trade or business:), but does not include stock in...taxable year, or property held by the taxpayer primarily for sals in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 էջ
...assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business), but does not include stock in...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
 | John F. Sherwood - 1925 - 206 էջ
...assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business), but does not include stock in...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 էջ
...assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of CAPITAL GAIN. SEC. 206. (a) That for the purpose of this title : (1) The term "capital gain" means... | |
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