 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 halaman
...short-term capital gains ; (8) Deductions otherwise allowed by law not attributable to the operation of u trade or business regularly carried on by the taxpayer...gross Income shall be computed with the exceptions and limitations specified In paragraphs (1) to (4) of this subsection. (e) JVo carrv-over from year... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 halaman
...be as follows: * * * (5) Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer..... paragraph deductions and gross income shall be com4 (1) DEFINITION OF PSOPEBTY OSED IK THC TRADE OB BUHINEH8. For the PUfjirmea of this subsection,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1004 halaman
...be as follows : ***** (5) Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer...gross income not derived from such trade or business. * * * Plaintiff is not entitled to the deduction of this bad debt if it was "not attributable to the... | |
 | Tennessee Bar Association - 1927 - 536 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business ; Provided that any losses during the taxable year 1927, or during any taxable year beginning after... | |
 | United States. Internal Revenue Service - 1924 - 396 halaman
...not attributable to the operation of a trade or business regularly earned on by the taxpayer shall be allowed only to the extent of the amount of the gross income uot derived from such trade or business ; (2) In the case of a taxpayer other than a corporation, deductions... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | John F. Sherwood - 1925 - 206 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Eric Louis Kohler - 1927 - 618 halaman
...not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
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Deductions otherwise allowed by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount of the gross income not derived from such trade or business... 
