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" capital assets" as used in this 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... "
Statement of the Change Made in the Revenue Act of 1921 by H.R. 6715. Mar. 6 ... - Halaman 18
oleh United States. Congress. Senate. Committee on Finance - 1924 - 38 halaman
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Cases Decided in the Court of Claims of the United States, Volume 67

United States. Court of Claims - 1929 - 762 halaman
...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 of the taxpayer or other property of a kind which would properly be included in the...
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Statutes of the United States of America

United States - 1921 - 642 halaman
...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 the taxpayer or other property of a kind which would properly be included in the...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 756 halaman
...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 of the taxpayer or other property of a kind which would properly be included in the...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 592 halaman
...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 of the taxpayer or other property of a kind which would properly be included in the...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 256 halaman
...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 Btock in trade of the taxpayer or other property of a kind which would properly be included in the...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 148 halaman
...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 of the taxpayer or other property of a kind which would properly be included in the...
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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 360 halaman
...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 of a taxpayer or other property of a kind which would properly be included in the...
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Capital Losses: Hearings ... on H.R. 13413 ... January 8, 1923

United States. Congress. House. Committee on Ways and Means - 1923 - 30 halaman
...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 of the. taxpayer or other property of a kind which would properly be included in...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 halaman
...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 of the taxpayer or other property of a kind which would properly be included in the...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 halaman
...other taxes under this title. SKC. 208. (e) In the case of the members of a partnership, 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...
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