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... Income Tax Procedure ... - 554. lappuseautors: Robert Hiester Montgomery - 1927Pilnskats - Par šo grāmatu
| United States. Supreme Court - 1953 - 874 lapas
...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...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 lapas
...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...taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal Eevenue held in his construction... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...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 if on hand at the close of the taxable... | |
| Wisconsin - 1935 - 1308 lapas
...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...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 lapas
...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...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... | |
| United States. Internal Revenue Service - 1924 - 396 lapas
...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...taxable year, or property held by the taxpayer primarily for sals in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
| John F. Sherwood - 1925 - 206 lapas
...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...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 lapas
...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...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 lapas
...1918. a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. SEC. 208. (b) In the case of any taxpayer (other than a corporation) who for any taxable... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 lapas
...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...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
| |