 Gains and losses from involuntary conversion and from the sale or exchange of certain property used in the trade or business — (1) Definition of property used in the trade or business. For the purposes of this subsection, the term "property used In...  Reports of the Tax Court of the United States - Página 977de United States. Tax Court - 1957Visualização completa - Sobre este livro
 | 1941 - 1688 páginas
...primarily for sale to customers In the ordinary course of his trade or business, or property, used in the trade or business, of a character which Is...allowance for depreciation provided in section 23 (1); (2) Short-term capital gain. The term "short-term capital gain" means gain from the sale or exchange... | |
 | United States - 1953 - 1744 páginas
...exchange of certain property used in the trade or business — (1) Definition of property used in the ns of paragraph (1) of this subsection but has the...recognized under paragraph (1) as is not in excess o (I), held for more than 6 months, and real property used in the trade or business, held for more than... | |
 | United States - 1965 - 1110 páginas
...shares of all classes of stock of the corporation. (9) Property used in the trade or business. For purposes of this subsection the term "property used in the trade or business" means property described in section 1231 (b), without regard to any holding period therein provided. (10) Ownership... | |
 | United States. Board of Tax Appeals - 1942 - 1324 páginas
...assets Congress, in section 117 (a) (1), has excluded exactly the same property, namely, "property used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1)." In the instant case the petitioner was the owner of a lease on the Sloan property, the lease having... | |
 | United States. Congress. House. Committee on Ways and Means - 1942 - 1270 páginas
...ordinary course of his trade or business, or property, other than improvements to real estate, used In the trade or business, of a character which is...allowance for depreciation provided in section 23 (1) ;". Such an amendment would permit buildings and land to be treated in the sime category for taxing... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 páginas
...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (I), or an obligation of the United States or any of its possessions, or of a State or Territory, or... | |
 | United States, Walter Elbert Barton - 1944 - 1286 páginas
...certain property used in the trade or business. — Sec. 117. (j) (1) Definition of property used in the trade or business. — For the purposes of this subsection,...allowance for depreciation provided in section 23 (I), held for more than 6 months, and real property used in the trade or business, held for more than... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 páginas
...EXCHANGE OF CERTAIN PROPERTY USED IN THE TRADE OR BUSINESS. — (1) DEFINITION OF PROPERTY USED IN THE TRADE OR BUSINESS. — For the purposes of this subsection,...allowance for depreciation provided in section 23 (l), held for more than 6 months, and real property used in the trade or business, held for more than... | |
 | United States. Internal Revenue Service - 1944 - 358 páginas
...primarily for aale to customers in the ordinary couree of" his trade or business, or property used in the trade or business of a character which is subject...allowance for depreciation provided in section 23 (1), or an obligation of the United States or any of iU possessions, or of a State or Territory, or any... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 páginas
...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1), or an obligation of the United States or any of its possessions, or of a State or Territory, or any... | |
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