 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...  Reports of the Tax Court of the United States - Halaman 7oleh United States. Tax Court - 1977Tampilan utuh - Tentang buku ini
 | United States. Supreme Court - 1953 - 874 halaman
..."(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer (whether or not...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 halaman
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 halaman
..."property * The store at Wynne, Arkansas, baa continued In operation. •The term "capital assets" mean* property held by the taxpayer (whether or not connected with his trade or business), bat does not include • • • property, nsed in the trade or business, of a character which la subject... | |
 | United States. Court of Claims - 1938 - 834 halaman
...capital deductions. (8) "Capital assets" means property held by the taxpayer for more than two years (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... | |
 | Wisconsin - 1935 - 1308 halaman
...asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not...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... | |
 | Wisconsin - 1935 - 1310 halaman
...asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not...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... | |
 | United States - 1921 - 642 halaman
...capital assets." erty acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock m trade of... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 halaman
...means "! property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | John Harold Sears - 1922 - 732 halaman
...property (including securities) acquired by the taxpayer for profit and held for more than two years (whether or not connected with his trade or business), but does not include property held for personal use, or stock in trade or other property which would properly be included... | |
 | United States - 1922 - 756 halaman
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
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