 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 էջ
...held for more than 10 years. (b) DEFINITION OF CAPITAL ASSETS. — For the purposes of this title, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business) , but does not include stock in trade of the taxpayer or other property of a kind... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 էջ
...CAPITAL GAINS AND LOSSES. (a) DEFINITIONS. — As used in thisl chapter — (1) CAPITAL ASSETS. — The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 էջ
...DEFINITION OF- CAPITAL ASSETS. — Ee¥ the pwf\T tniQ j-ij- Jo TfT ~ ITTa UtJlAJj (1) CAPITAL ASSETS. — The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business ) , but does not include stock in trade of the taxpayer or other property of a kind... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 էջ
...held for more than 10 years. (b) DEFINITION OF CAPITAL ASSETS. — For the purposes of this chapter, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind... | |
 | 1940 - 1806 էջ
...Capital gains and losses, — (a) Definitions. — As used in this title — (1) Capital assets. — ercent of each c trade or business) , but does not Include stock in trade of the taxpayer or other property of a kind... | |
 | 1941 - 1688 էջ
...SEC. 117. CAPITAL GAINS AND LOSSES. (a) Definitions. As used In this chapter — (1) Capital assets. The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business) , but does not Include stock In trade of the taxpayer or other property of a kind... | |
 | 1939 - 1030 էջ
...been held for more than 10 years. (b) Definition of capital assets. For the purposes of this title, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind... | |
 | United States - 1953 - 1744 էջ
...117. Capital gains and losses — (a) Definitions. As used in this chapter — (1) Capital assets. The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business) , but does not include — (A) stock in trade of the taxpayer or other property... | |
 | United States. Board of Tax Appeals - 1942 - 1324 էջ
...117. CAPITAL GAINS AND LOSSES. (a) DEFrNiTiowe. — As used in this title — (1) CAPITAL ASSETS. — The term "capital assets" means property held by the taxpayer (whether or 'not connected with his trade or business), but does not include * * * property, used in the trade or business, of a character... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1270 էջ
...definition of capital assets. As so amended, the definition would read as follows : "(1) Capital assets: The term 'capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind... | |
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capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer... 
