 | 1977 - 1802 lapas
...close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business; (2) Property,...from the sale of property described In paragraph (1); or (5) An obligation of the United States or any of its possessions, or of a State or Territory, or... | |
 | 1978 - 1400 lapas
...close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business; (2) Property,...from the sale of property described in paragraph (1); or (5) An obligation of the United States or any of its possessions, or of a State or Territory, or... | |
 | 1976 - 902 lapas
...similar property, held by — (A) A taxpayer whose personal efforts created such property, (B) In tha case of a letter, memorandum, or similar property,...from the sale of property described In paragraph (1); or (5) An obligation of the United States or any of Its possessions, or of a State or Territory, or... | |
 | 1961 - 636 lapas
...the basis of such property in the hands of the person whose personal efforts created such property; (4) Accounts or notes receivable acquired in the ordinary...from the sale of property described in paragraph (1); or (5) An obligation of the United States or any of its possessions, or of a State or Territory, or... | |
 | 1974 - 876 lapas
...the basis of such property In the hands of the person whose personal efforts created such property; (4) Accounts or notes receivable acquired In the ordinary...from the sale of property described In paragraph (1); or (5) An obligation of the United States or any of Its possessions, or of a State or Territory, or... | |
 | 1966 - 508 lapas
...the basis of such property in the hands of the person whose personal efforts created such property; (4) Accounts or notes receivable acquired in the ordinary...from the sale of property described in paragraph (1); or H W $8 000 (15,000) 10 000 (19,000) $9,000 (6,000) 4,000 (5. 000) § 1.1221-1 (5) An obligation... | |
 | 1990 - 616 lapas
...and the regulations thereunder. (d) Section 1221(4) excludes from the definition of "capital asset" accounts or notes receivable acquired in the ordinary...business for services rendered or from the sale of stock in trade or inventory or property held for sale to customers in the ordinary course of trade... | |
 | 1994 - 694 lapas
...of capital asset accounts or notes receivable acquired in the ordi26 CFR Ch. I (4-1-94 Edition) nary course of trade or business for services rendered or from the sale of stock in trade or inventory or property held for sale to customers in the ordinary course of trade... | |
 | United States. Internal Revenue Service - 1964 - 888 lapas
...Copyrights, literary, artistic compositions, and similar property held by the creator of the property ; 4. Accounts or notes receivable acquired in the ordinary course of trade or business or from the sale of services or inventory ; or 5. A governmental obligation issued on a discount... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 524 lapas
...17. Section 1221, paragraph 4, is a new provision which excepts from the definition of capital assets accounts or notes receivable acquired in the ordinary...for services rendered, or from the sale of property (inventory) held by taxpayer primarily for sale to customers in the ordinary course of his trade or... | |
| |
Accounts or notes receivable acquired in the ordinary course of trade or business for services rendered... 
