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" In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken into account... "
Reports of the U.S. Board of Tax Appeals - Page 213
by United States. Board of Tax Appeals - 1939
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The Laws of Wisconsin

Wisconsin - 1935
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken...capital asset has been held for not more than 1 year; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years...
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Wisconsin Session Laws

Wisconsin - 1935
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken...capital asset has been held for not more than 1 year; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years...
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Prevention of Tax Avoidance: Preliminary Report of a Subcommittee of the ...

United States. Congress. House. Committee on Ways and Means - 1933 - 42 pages
...the property, the following percentages of gain or loss are recognized for tax purposes : 100 percent if the capital asset has been held for not more than 1 year ; 80 percent if the capital asset has been held for more than 1 year but not more than 2 years ; 60 percent...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...the amount of the gain or loss, computed under section 111 and recognized under section 112, upon the sale or exchange of a capital asset shall be taken into account only to the extent provided in section 117 (a). The percentage of the gain or loss to be taken into...
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To Prevent Profiteering in War: Hearings Before a Subcommittee of the ...

United States. Congress. Senate. Committee on Finance. Subcommittee on H. R. 5529 - 1936 - 272 pages
...says: In the case of a taxpayer, other than a corporation; the whole of the gain recognized upon the sale or exchange of a capital asset shall be taken into account in computing net -income. Mr. CHESTEEN. Yes. Senator GUFFEY. That is a good provision. Mr. CHESTEEN. The Nye committee struck...
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To Prevent Profiteering in War. Hearings Before a Subcommittee... on H.R ...

United States. Congress. Senate. Committee on Finance - 1936 - 272 pages
...says : In the case of a taxpayer, other than a corporation, the whole of the gain recognized upon the sale or exchange of a capital asset shall be taken into account in computing net income. Mr. CHESTEEN. Yes. Senator GUFFEY. That is a good provision. Mr. CHESTEEN. The Nye committee struck...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...the amount of the gain or loss, computed under section 111 and recognized under section 112, upon the sale or exchange of a capital asset shall be taken into account only to the extent provided in section 277 117 (a). The percentage of the gain or loss to be taken...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
...centum if the capital asset has been held for more than 5 years but not for more than 10 years ; 30 per centum if the capital asset has been held for more than 10 years. (b) DEFINITION OF CAPITAL ASSETS. For the purposes of this title, "capital assets" means...
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United States Statutes at Large

United States Department of State - 1939
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken...the capital asset has been held for not more than 18 months; 66% per centum if the capital asset has been held for more than 18 months but not for more...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939
...centum if the capital asset has been held for more than 18 months but not for more than 24 months ; 50 per centum if the capital asset has been held for more than 24 months. (c) ALTERNATIVE TAXES. (1) IN CASE OF NET LONG-TERM CAPITAL GAIN. If for any taxable...
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