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" In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with... "
Income Tax Procedure - 628. lappuse
autors: Robert Hiester Montgomery - 1920
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Laws of the State of New York, 1. sējums

New York (State) - 1935 - 1272 lapas
...hereby amended to read as follows: 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any...entered into for profit, though not connected with the taxpayer's trade or business; but in the case of a taxpayer other than a resident of the state, only...
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Cases Decided in the Court of Claims of the United States, 91. sējums

United States. Court of Claims - 1940 - 772 lapas
...of 1928 (45 Stat. 791) permits a deduction of losses — incurred in trade or business; or incurred in any transaction entered into for profit, though not connected with the trade or business. The plaintiff was the chairman of the board of the Norfolk Ledger-Dispatch, an evening newspaper. He...
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The Federal Reporter

1929 - 1128 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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The Federal Reporter

1955 - 1138 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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General Laws of the State of Idaho ...

Idaho - 1947 - 1262 lapas
[ Atvainojiet, šīs lappuses saturs ir ierobežots. ]
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Laws of the State of New Mexico

New Mexico - 1937 - 748 lapas
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Report for the Year Ending ...

New York (N.Y.). Tax Commission - 1919 - 106 lapas
...otherwise, if incurred in trade or business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any...with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions within the state. 6. Losses...
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Acts of the General Assembly of the State of Alabama

Alabama - 1919 - 1476 lapas
...if incurred in trade or business, (e) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any...connected with the trade or business; but in the case of a taxpayer other than a resident of the State, .only as to such transactions within the State, (f ) Losses...
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Taxation of Corporations and Personal Income in New York

Henry Montefiore Powell - 1919 - 708 lapas
...allowable: losses, not in business or trade. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any...connected with the trade or business; but in the case of a taxpayer other than a resident of the stale, only as to such transactions within the state. Loss —...
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