 | United States. Supreme Court - 1953 - 874 páginas
...GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade... | |
 | Minnesota - 1937 - 248 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | United States. Court of Claims - 1938 - 834 páginas
...capital deductions. (8) "Capital assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
..."capital assets" as it appears in section 117 (a) (1) reads as follows: Capital Assets. — The term "capital assets" means property held by the taxpayer...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 páginas
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | 1940 - 1236 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | Wisconsin - 1935 - 1310 páginas
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | Minnesota - 1937 - 254 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | 1942 - 1236 páginas
[ Lo sentimos, el contenido de esta página está restringido. ] | |
 | United States. Internal Revenue Service - 1924 - 396 páginas
...deductions; and (8) The term "capital assets " means property held by the. taxpayer for more than two years (whether or not connected with his trade or business:),...taxable year, or property held by the taxpayer primarily for sals in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
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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... 
