 | United States. Internal Revenue Service - 1935 - 490 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. Congress. House. Committee on Ways and Means - 1943 - 1636 lapas
...for use 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. Internal Revenue Service - 1944 - 358 lapas
...assets Property held for profit or investment for more than 2 years (whether or not connected with trade or business) but does not include property held...use or consumption of the taxpayer or his family, stock in trade, or other property which would be included in inventory. 3 Property held for more than... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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. Congress. Senate. Committee on Finance - 1944 - 1198 lapas
...of property can be deducted in arriving at taxable income. The property thus excepted is defined as "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, Walter Elbert Barton - 1944 - 1286 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. Congress. Senate. Committee on Finance - 1944 - 1194 lapas
...for use 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 he included in the inventory of the taxpayer If on Imnil at the close of the taxable... | |
 | United States. Internal Revenue Service - 1944 - 386 lapas
...taxpayer for more than £ I/cart (whether or not connected with trade or business) but does not include stock in trade of the taxpayer or other property of a kind which would be included in inventory: or property held primarily for sale in the course of business. For... | |
 | United States. Congress. Senate. Select Committee on Small Business - 1956 - 134 lapas
...attributable to items which were included in gross income by reason of the sale or other disposition of stock in trade of the taxpayer, or other property of a kind which would have been included in the inventory of the taxpayer if on hand at the close of the prior taxable... | |
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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... 
