 ... nonbusiness debt becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. (2) Nonbusiness debt defined....  Revenue Act of 1942. Hearings ... on H.R. 7378 - Էջ 43United States. U.S. Congress. Senate. Committee on finance - 1942Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. The term "non-business debt" means a debt other than a debt evidenced by a security as defined... | |
 | United States. Internal Revenue Service - 1950 - 464 էջ
...totally worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. Enter such loss in column 10 of schedule of shortterm capital gains and losses on other side.... | |
 | 1953 - 1028 էջ
...worthless within the taxable year, the loss .resulting therefrom shall be considered a IOM from the sate or exchange, during the taxable year, of a capital asset held for not more than в months. Enter such loa* in column в (describe in column 1) under abort-term capital gains and louos... | |
 | 1951 - 984 էջ
...taxable year, the loss resulting therefrom shall be considered a losa from the sale or exchange, daring the taxable year, of a capital asset held for not more than 6 months. Enter such loss in column 10 of schedule of shortterm capital gains and losses on other side.... | |
 | United States - 1953 - 1744 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss er's trade or business) to his vendor such amount shall be allowed as a deduction in computin 6 months. The term "non-business debt" means a debt other than a debt evidenced by a security as defined... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1328 էջ
...O'BRIEN. That is true. The CHAIRMAN. You don't have to pay any gift tax on it, though. Senator CONNALLY. No; but you are paying a gift tax when you let him...for not more than 15 months. In other words, makes then short-term losses. Instead of being deductible in full they are deductible only as a short-term... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. The term "nonbusiness debt" means a debt other than a debt evidenced by a security as defined... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. The term "non-business debt" means a debt other than a debt evidenced by a security as denned... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange,, during the taxable year, of a capital asset held for not more than 6 months. The term "non-business debt" means a debt other than a debt evidenced by a security as defined... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 էջ
...becomes worthless within the taxable year, the loss resulting therefrom shall be considered a loss from the sale or exchange, during the taxable year, of a capital asset held for not more than 6 months. The term "non-business debt" means a debt other than a debt evidenced by a security as defined... | |
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