 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 484oleh United States. Tax Court - 1953Tampilan utuh - Tentang buku ini
 | United States. Supreme Court - 1953 - 874 halaman
...as defined in fi 117 (j) and that she is entitled to capital gains treatment under that sec«"SEC. 117. CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. —...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade... | |
 | 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),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 halaman
...section 117. The definition of "capital assets" as it appears in section 117 (a) (1) reads as follows: Capital Assets. — The term "capital assets" means...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... | |
 | United States. Court of Claims - 1929 - 762 halaman
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
 | Wisconsin - 1935 - 1308 halaman
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | Wisconsin - 1935 - 1310 halaman
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 halaman
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
 | United States - 1922 - 756 halaman
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
 | United States - 1922 - 1028 halaman
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
| |
