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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... "
Comparison of the Revenue Acts of 1926 and 1928: With Index - Página 39
por United States - 1928 - 247 páginas
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United States Reports: Cases Adjudged in the Supreme Court, Volume 345

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),...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...
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Cases Decided in the Court of Claims of the United States, Volume 86

United States. Court of Claims - 1938 - 834 páginas
...of this title, after excluding all items of capital gain, capital loss, and capital deductions. (8) "Capital assets" means property held by the taxpayer...taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal Eevenue held in his construction...
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Cases Decided in the United States Court of Claims ... with ..., Volume 122

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)...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * * *. The contract with Twentieth...
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The Laws of Wisconsin

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),...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...
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Wisconsin Session Laws

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),...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...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 396 páginas
...means the net iuconie, computed iu accordance with the provisions of this title, after excluding ail items of capital gain, capital loss^ and capital deductions;...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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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 152 páginas
...consummated after December 31, 1921; (2) The term "capital loss" means deductible loss resulting from the sale or exchange of capital assets; (3) The term...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...of the sum of the capital losses plus the capital deductions over the total amount of capital gain; (8) The term "capital assets" means property held...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives...
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Cases on Federal Taxation, Volume 1

Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 páginas
...Computation of Income on Sale of Dividend Stock or Subscription Rights, (1924) 13 California L. Rev. 13. (3) The term "capital deductions" means such deductions...taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation) who for any taxable year derives...
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Economic Principles: A Case Book

Homer Bews Vanderblue, Charles Insco Gragg - 1927 - 702 páginas
...the commodity which is to be sold and dealt in. Section 208(0)8 of the Revenue Act of 1924 provides: The term "capital assets" means property held by the...taxpayer primarily for sale in the course of his trade or business. 1 In regard to proposals for laying a levy on capital as a means of paying the New Zealand...
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