 | United States. Supreme Court - 1953 - 874 էջ
...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...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... | |
 | Wisconsin - 1935 - 1308 էջ
...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...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
...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...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
...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...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
...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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | John F. Sherwood - 1925 - 206 էջ
...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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 էջ
...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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | Eric Louis Kohler - 1927 - 618 էջ
...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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. In determining the period for which the taxpayer has... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 էջ
...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...taxable year, or property held by the taxpayer primarily lor tale in the course of his trade, or 'business." (The italicized words are the important addition.)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 էջ
...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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. For the purposes of this definition — (A) In determining... | |
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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 year, or property held by the taxpayer primarily for sale to customers in the ordinary... 
