 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 year, or property held by the taxpayer primarily for sale to customers in the ordinary...  Reports of the Tax Court of the United States - Página 127de United States. Tax Court - 1968Visualização completa - Sobre este livro
 | United States. Supreme Court - 1953 - 874 páginas
...chapter — "(1) CAPITAL ASSETS. — The term '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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...as follows : (1) Capital assets. — The term "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... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...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... | |
 | Wisconsin - 1935 - 1308 páginas
...years. 2. For the purposes of this paragraph, "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... | |
 | Wisconsin - 1935 - 1310 páginas
...years. 2. For the purposes of this paragraph, "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... | |
 | 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... | |
 | United States - 1922 - 1028 páginas
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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... | |
 | 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... | |
 | John Harold Sears - 1922 - 732 páginas
...property (including securities) acquired by the taxpayer for profit and held for more than two years (whether or not connected with his trade or business), but does not include property held for personal use, or stock in trade or other property which would properly be included... | |
 | 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... | |
| |
