 capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include — "(A) stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the...  Statistics of Income from Returns of Net Income - Página 210por United States. Internal Revenue Service - 1955Vista completa - Acerca de este libro
 | United States. Supreme Court - 1953 - 874 páginas
...CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer...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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
..."property * The store at Wynne, Arkansas, baa continued In operation. •The term "capital assets" mean* property held by the taxpayer (whether or not connected with his trade or business), bat does not include • • • property, nsed in the trade or business, of a character which la subject... | |
 | United States. Court of Claims - 1929 - 762 páginas
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | 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...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... | |
 | 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...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... | |
 | United States - 1921 - 642 páginas
...capital assets." erty acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock m trade of... | |
 | 1922 - 500 páginas
...denned as "property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business) but does not include property held for personal use or consumption of the taxpayer or his family, or stock in trade." Beginning... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 páginas
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States - 1922 - 756 páginas
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
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