 | United States. Supreme Court - 1953 - 874 էջ
...under that sec«"SEC. 117. CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets'...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 էջ
...Section 117 (a) (1) of the Internal Revenue Code; 26 USC §117 (a) (1) (1946 Edition), provides in part as follows : (1) Capital assets. — The term "capital...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 էջ
...section 117. The definition of "capital assets" as it appears in section 117 (a) (1) reads as follows: Capital Assets. — The term "capital assets" means...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... | |
 | United States. Court of Claims - 1938 - 834 էջ
...capital deductions. (8) "Capital assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...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
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...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 - 1310 էջ
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...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... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 էջ
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade 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... | |
 | United States - 1922 - 1028 էջ
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade 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... | |
 | United States - 1922 - 756 էջ
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 30 էջ
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade 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... | |
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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... 
