 ... (b) Sales of Realty and Casual Sales of Personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at...  Reports of the Tax Court of the United States - Página 631por United States. Tax Court - 1943Visualização integral - Acerca deste livro
 | New York (State) - 1935 - 1272 páginas
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand dollars, or (2) of a sale or other disposition of real property, if in either case the... | |
 | United States. Court of Claims - 1936 - 940 páginas
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | 1959 - 1156 páginas
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 | 1935 - 1166 páginas
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 | 1947 - 1190 páginas
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 | Philippines - 1986 - 492 páginas
...completed, bears to the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand pesos, or (2) of a sale or other disposition of real property, if in either case the initial... | |
 | Oregon - 1951 - 40 páginas
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 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 páginas
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding 11,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Eric Louis Kohler - 1927 - 618 páginas
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
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