 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...  Reports of the Tax Court of the United States - Página 714por United States. Tax Court - 1943Visualização integral - Acerca deste livro
 | United States. Supreme Court - 1953 - 874 páginas
...under that sec«"SEC. 117. CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets'...the 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... | |
 | Minnesota - 1937 - 248 páginas
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 | United States. Court of Claims - 1938 - 834 páginas
...capital deductions. (8) "Capital assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...the taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
...section 117. The definition of "capital assets" as it appears in section 117 (a) (1) reads as follows: Capital Assets. — The term "capital assets" means...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... | |
 | United States. Court of Claims - 1929 - 762 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... | |
 | 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...the 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... | |
 | 1940 - 1236 páginas
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 | 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...the 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... | |
 | Minnesota - 1937 - 254 páginas
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