 | United States. Supreme Court - 1953 - 874 lapas
...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. Court of Claims - 1929 - 762 lapas
...taxable Rain from the sale or exchange of capital assets consummated after December 31, 1921 ; ******* (6) The term " capital assets " as used in this section...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
...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
...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 - 1921 - 642 lapas
...deductions; and (6) The term "capital assets" as used in this section means prop- " capital assets." erty acquired and held by the taxpayer for profit or investment...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 inventory... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 lapas
...section; total amount of capital gain over the sum of the capital deductions and capital losses; so (5) The term "ordinary net income" means the net income,...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... | |
 | 1922 - 500 lapas
...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 January 1, 1922, corporations will be subject to an income tax at 12J/2 per cent, of its... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 lapas
...net income and are properly allocable to or chargeable against items of capital gain as defined in this section; (4) The term "capital net gain" means...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... | |
 | James Irwin Tucker - 1923 - 360 lapas
...excluding all items of capital gain, capital loss, and capital deductions; and (6) "Capital Assets" means property acquired and held by the taxpayer for...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 inventory of the taxpayer.... | |
 | United States - 1924 - 260 lapas
..."capital assets" as used in this section means property acquired and held by the taxpayer for pTofit or investment for more than two years (whether or...of the taxpayer or other property of a kind which would properly be inPARTS OP INCOME SUBJECT TO RATES FOR DIFFERENT YEARS. Sec 206. That whenever parts... | |
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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... 
