 | United States. Supreme Court - 1953 - 874 pages
...THE TRADE OR BUSINESS. "For the purposes of this subsection, the term 'property used in the trade or business' means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...THE TRADE OR BUSINESS. For the purposes of this subsection, the term 'property used in the trade or business' means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than G months, which is not (a) property of a kind which would properly be ineludible in the inventory of... | |
 | 1951 - 984 pages
...trade or buttneit, The term "property used in the trade or business" as used in section 117 (J) means property used in the trade or business, of a character which is subject to the allowance for depreciation provided In section 23 (I), held for more than в month»,... | |
 | United States - 1953 - 1744 pages
...in the trade or business. For the purposes of this subsection, the term "property used in the trade or business" means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months,... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...meaning property of a character which is subject to the allowance for depreciation and which has been held for more than 6 months, and real property used...business held for more than 6 months, which is not includible in the inventory of the taxpayer and is not intended primarily for sale to customers in... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...taxpayer 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 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, Walter Elbert Barton - 1944 - 1286 pages
...the trade or business. For the purposes of this subsection, the term "property used in the trade or business" means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...THE TRADE OR BUSINESS. For the purposes of this subsection, the term "property used in the trade or business" means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (l), held for more than 6 months,... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...THE TRADE OR BUSINESS. For the purposes of this subsection, the term "property used in the trade or business" means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
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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 the trade or business... 
