 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 halaman
...within the provisions of section 117 (d) of the Revenue Act of 1934, which provided in part : "Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges." The Court held that the amount received from... | |
 | Wisconsin - 1935 - 1308 halaman
...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 halaman
...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 20 become worthless... | |
 | Wisconsin - 1935 - 1310 halaman
...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 halaman
...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. Internal Revenue Service - 1936 - 604 halaman
...sale or other disposition of which was not deductible. (d) Limitation on capital losses. — Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 halaman
...sale or other disposition of which was not deductible. (d) LIMITATION ON CAPITAL LOSSES. — Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under... | |
 | United States - 1939 - 780 halaman
...and not compensated for by insurance or otherwise. (g) CAPITAL LOSSES. — (1) LIMITATION. — Losses from sales or exchanges of capital assets shall be...allowed only to the extent provided in section 117. (2) SECURITIES BECOMING WORTHLESS. — If any securities (as defined in paragraph (3) of this subsection)... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 halaman
...: (d) LIMITATION ON CAPITAL LOSSES. — (1) CORPORATIONS. — In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under... | |
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In the case of a corporation, losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges. 
