 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...  Reports of the Tax Court of the United States - Էջ 342United States. Tax Court - 1968Ամբողջությամբ դիտվող - Այս գրքի մասին
 | CCH Tax Law Editors - 2008 - 2242 էջ
...convertible into the stock of the issuer or other property. (iv) Class IV assets. — Class IV assets are stock in trade of the taxpayer or other property of a kind that would properly be included in the inventory of taxpayer if on hand at the close of the taxable... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 էջ
...[Sec. 1221] SEC. 1221. CAPITAL ASSET DEFINED. [Sec. 1221(a)] (a) IN GENERAL. — For purposes of this subtitle, the term "capital asset" means property...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business; (2) property, used in his trade... | |
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