 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 United States Tax Court - 160. lappuseautors: United States. Tax Court - 1974Pilnskats - Par šo grāmatu
 | United States. Supreme Court - 1953 - 874 lapas
..."(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer (whether or not...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 lapas
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 lapas
..."property * The store at Wynne, Arkansas, baa continued In operation. •The term "capital assets" mean* property held by the taxpayer (whether or not connected with his trade or business), bat does not include • • • property, nsed in the trade or business, of a character which la subject... | |
 | United States. Court of Claims - 1929 - 762 lapas
...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 consumption of the taxpayer or his family, or stock in trade... | |
 | Wisconsin - 1935 - 1308 lapas
...asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not...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... | |
 | Wisconsin - 1935 - 1310 lapas
...asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not...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... | |
 | United States - 1921 - 642 lapas
...capital assets." erty 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 consumption of the taxpayer or his family, or stock m trade of... | |
 | 1922 - 500 lapas
...denned as "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 personal use or consumption of the taxpayer or his family, or stock in trade." Beginning... | |
 | 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... | |
 | United States - 1922 - 756 lapas
...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 consumption of the taxpayer or his family, or stock in trade... | |
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