 Gains and losses from involuntary conversion and from the sale or exchange of certain property used In the trade or business. (1) Définition of property used in the trade or business. For the purposes of this subsection, the term "property used in the...  Reports of the Tax Court of the United States - Էջ 343United States. Tax Court - 1962Ամբողջությամբ դիտվող - Այս գրքի մասին
 | United States. Supreme Court - 1953 - 874 էջ
...BUSINESS. — "(1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. — "For the purposes of this subsection, the term 'property used in the trade or...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 էջ
...business, of • character which Is subject to the allowance for depreciation provided In section 23 (1), held for more than 6 months, and real property used...is not (A) property of a kind which would properly be includlble In tbe Inventory of the taxpayer If on hand at the close of the taxable year, or (B)... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 էջ
...as follows: (1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. — For the purposes of this subsection, the term 'property used in the trade or...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Internal Revenue Service - 1951 - 530 էջ
...business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than G months, which is not (a) property of a kind which would properly be ineludible in the inventory of... | |
 | 1951 - 984 էջ
...trade or buttneit, — The term "property used in the trade or business" as used in section 117 (J) means property used in the trade or business, of a character which is subject to the allowance for depreciation provided In section 23 (I), held for more than в month»,... | |
 | United States - 1953 - 1744 էջ
...or business — (1) Definition of property used in the trade or business. For the purposes of this as the effect of the distribution of a taxable dividend,...taxed as a dividend to each distributee such an amo is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months,... | |
 | United States - 1965 - 1110 էջ
...classes of stock of the corporation. (9) Property used in the trade or business. For purposes of this subsection the term "property used in the trade or business" means property described in section 1231 (b), without regard to any holding period therein provided. (10) Ownership... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 էջ
...meaning property of a character which is subject to the allowance for depreciation and which has been held for more than 6 months, and real property used...business held for more than 6 months, which is not includible in the inventory of the taxpayer and is not intended primarily for sale to customers in... | |
 | United States, Walter Elbert Barton - 1944 - 1286 էջ
...Sec. 117. (j) (1) Definition of property need in the trade or business. — For the purposes of this subsection, the term "property used in the trade or...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 էջ
...BUSINESS. — (1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. — For the purposes of this subsection, the term "property used in the trade or...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (l), held for more than 6 months,... | |
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