 | United States - 1953 - 1744 lapas
...or similar property; held by — (i) a taxpayer whose personal efforts created such property, or (H) a taxpayer in whose hands the basis of such property...by reference to the basis of such property in the hands of the person whose personal efforts created such property; or (D) an obligation of the United... | |
 | United States. Tax Court - 1967 - 786 lapas
...or similar property, held by— (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer In whose hands the basis of such property...sale or exchange, In whole or In part by reference to tbe basis of such property In the hands of the person whose personal efforts created such property... | |
 | 1966 - 508 lapas
...or similar property, held by— (A) A taxpayer whose personal efforts created such property, or (B) A taxpayer in whose hands the basis of such property...by reference to the basis of such property in the hands of the person whose personal efforts created such property; (4) Accounts or notes receivable... | |
 | 1961 - 636 lapas
..."capital assets" if held by a taxpayer whose personal efforts created such property, or if held by a taxpayer in whose hands the basis of such property...by reference to the basis of such property in the hands of the person whose personal efforts created such property. As to the application of section... | |
 | 1988 - 596 lapas
...produced, or (iii) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole...reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this subparagraph. In the case of a collection of... | |
 | 1998 - 832 lapas
...produced, or (Hi) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole...reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this subparagraph. 1n the case of a collection of... | |
 | 1986 - 1138 lapas
...(ill) a taxpayer in whose hands the basis of such property is determined, for purposes of determinant gain from a sale or exchange, in whole or in part...reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (11) of this subparagraph. In the cast of a collection of... | |
 | 1974 - 876 lapas
...$8,000 (15,000) 10,000 (18,000) H W $9,00(r (6,000> 4,00« (5ДЮО; Title 26— Internal Revenue pose of determining gain from a sale or exchange. In whole...by reference to the basis of such property In the hands of the person whose personal efforts created such property; (4) Accounts or notes receivable... | |
 | 1999 - 532 lapas
...such property is determined, for purposes of determining gain from a sale or exchange, in whole or part by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this paragraph For purposes of this section, the term... | |
 | 1974 - 880 lapas
...or similar property, held by— (A) A taxpayer whose personal efforts created such property, or (B) A taxpayer In whose hands the basis of such property Is determined, for the purH W Long-term capital gatns $8,000 $9,000 (15,000) (6,000) Short-term capital gains.. 10,000 4,000... | |
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... (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer in whose hands the basis of such property is determined, for the purpose of determining gain from a sale or exchange, in whole or in part by reference to the basis of such... 
