 | Wisconsin - 1935 - 1308 էջ
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | Philippines - 1986 - 492 էջ
...robbery, theft, or embezzlement giving rise to the loss (4) Capital losses — (A) Limitation. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in Section 34. (B) Securities becoming worthless. — If securities as defined in Section... | |
 | Wisconsin - 1935 - 1310 էջ
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 էջ
...such net income. \Vith respect to the first point, section 117 (d) of the bill provides that losses from sales or exchanges of capital assets shall be allowed only to the extent of the gains from such sales or exchanges. Without reference to the merit of this provision as a policy... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...sale or other disposition of which was not deductible. (d) LIMITATION ON CAPITAL LOSSES. — Losses from sales or exchanges of capital assets shall be...$2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under the laws of the United States or of any State or Territory,... | |
 | United States. Internal Revenue Service - 1936 - 604 էջ
...taxpayer has acquired substantially identical property, see section 118. (j) Capital losses. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 (d). (k) Bad debts. — Debts ascertained to be worthless and charged off within... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...: (d) LIMITATION ON CAPITAL LOSSES. — (1) CORPORATIONS. — In the case of a corporation, losses from sales or exchanges of capital assets shall be...$2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under the laws of the United States (including laws relating... | |
 | United States. Congress. House. Committee on Ways and Means - 1937 - 138 էջ
...section 351. If such losses were incurred by an individual they would be allowable under existing law only to the extent of $2,000, plus the gains from such sales or exchanges. In other words, an individual is less favored in this respect than a personal holding company. The... | |
 | United States. Congress. House. Committee on Ways and Means - 1937 - 144 էջ
...section 351. If such losses were incurred by an individual they would be allowable under existing law only to the extent of $2,000, plus the gains from such sales or exchanges. In other words, an individual is less favored in this respect than a personal holding company. The... | |
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Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212. 
