 | New York (State) - 1935 - 1272 էջ
...follows: 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the taxpayer's trade or business; but in the case of a taxpayer other than a resident of the state, only... | |
 | Henry Montefiore Powell - 1919 - 708 էջ
...trade. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the stale, only as to such transactions within... | |
 | National City Company, United States - 1919 - 104 էջ
...66. (5) Losses sustained during the taxable yeai and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a nonresident alien individual only as to such transactions within the United... | |
 | New York (N.Y.). Tax Commission - 1919 - 106 էջ
...business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions within... | |
 | Ewell D. Moore - 1919 - 44 էջ
...business; 5. Losses sustained in the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in case of a non-resident alien individual only as to such transactions in the US; 6. Losses sustained... | |
 | Alabama - 1919 - 1476 էջ
...business, (e) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the State, .only as to such transactions within... | |
 | Guaranty Trust Company of New York - 1919 - 664 էջ
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States;... | |
 | Harris, Forbes & co., New York - 1919 - 164 էջ
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States... | |
 | George Edwin Holmes - 1919 - 1048 էջ
...deduct all losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business.24 Under the 1916 Law, a citizen was permitted to deduct the losses actually sustained in... | |
 | Real Estate Board of New York - 1920 - 112 էջ
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transaction within the United Slates... | |
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In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with... 
