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... Committee Prints - 35. lappuseautors: United States. Congress. Senate. Committee on the Judiciary - 1960Pilnskats - 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 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 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 - 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 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 lapas
...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 lapas
...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... | |
| Emerson Emanuel Rossmoore - 1922 - 592 lapas
...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. Congress. House. Committee on Ways and Means - 1923 - 30 lapas
...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 lapas
...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... | |
| James Irwin Tucker - 1923 - 360 lapas
...excepting such property as is held for his personal use or consumption (his dwelling for example), or "stock in trade of the taxpayer or other property of a kind properly included in an inventory." The capital net gain provisions are primarily for the purpose of... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...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 inventory of the taxpayer if on hand at the close of the taxable... | |
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