 | United States. Supreme Court - 1953 - 874 lapas
...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section .23 (1) ... or real property MINTON, J., dissenting. 345 US tion. Her claim rests on her contention that the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 lapas
...more than six months. A new subsection (j) was added to Section 117, as follows: (1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. For the...depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than 6 months, which is not... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
...gross income shall be com4 (1) DEFINITION OF PSOPEBTY OSED IK THC TRADE OB BUHINEH8. For the PUfjirmea of this subsection, the term "property used In the trade or business" menus property used In the trs.de or business, of character which Is subject to the allowance for... | |
 | 1951 - 984 lapas
...trade or buttneit, The term "property used in the trade or business" as used in section 117 (J) means property used in the trade or business, of a...allowance for depreciation provided In section 23 (I), held for more than в month», and real property used In the trade or business, held for more... | |
 | United States. Internal Revenue Service - 1951 - 530 lapas
...taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property used in the trade or business, of a character which is...allowance for depreciation, provided in section 23 (1), or an obligation of the United States or any of its possessions, or of a State or Territory, or any... | |
 | 1954 - 766 lapas
...primarily for sale to customers in the ordinary course of th« trade or business; (r) property used in the trade or business of a character which 13 subject...allowance for depreciation provided in section 23 ill : <rf) real property u&ed in the trade or butinées of the taxpayer; (<) certain Government obligations... | |
 | 1953 - 1028 lapas
...trade or bitii*яме. The term "property usod In the trade or business" as used In section 117 (J) means property used In the trade or business, of a character which Is subject to tbe allowance for depreciation provided in section 23 (IX, held for more than в months,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 lapas
...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1) ; (3) SHORT-TERM CAPITAL LOSS. The term "short-term capital loss" means loss from the sale or exchange... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 lapas
...notes, or other fixed obligation by a taxpayer in 1938 and 3939, to buy or build new property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (L) or to rebuild or repair old property of the same class, may at the taxpayer's option at the end... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 lapas
...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (I)-; (2) SHORT-TERM CAPITAL GAIN. The term "shortterm capital gain" means gain from the sale or... | |
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Property Used in the Trade or Business. "(1) Definition of property used in the trade or business. For the purposes of this subsection, the term 'property used in the trade or business... 
