 | 1953 - 1028 pages
...involuntary conversion of such property and capital assets held for more than б months, exceed the losses from such sales, exchanges, and conversions, such gains and losses shall be considered as from sales or exchanges of capital assets held for more than 6 months. If such gains are less than... | |
 | United States - 1953 - 1744 pages
...trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized losses from such sales, exchanges,...or exchanges of capital assets held for more than в months. If such gains do not exceed such losses, such gains and losses shall not be considered as... | |
 | United States. Tax Court - 1967 - 786 pages
...trade or business • • • exceed the recognized losses from inch sales, [and] exchanges, * * * such gains and losses shall be considered as gains...or exchanges of capital assets held for more than 6 months. • • • • •••••• (b) DEFINITION or PROPKBTT USBD m THE TBADI OB BDSINBSS.... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...held for more than 6 months, it is provided that if the recognized gains exceed the recognized losses, such gains and losses shall be considered as gains...or exchanges of capital assets held for more than 6 months, while if such gains do not exceed such losses, such gains and losses shall not be considered... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...trade or business and capital assets held for more than 6 months into other property or money, exceed the recognized losses from such sales, exchanges,...and losses shall be considered as gains and losses fror 75 sales or exchanges of capital assets held .for more than 6 months. If such gains do not exceed... | |
 | United States. Tax Court - 1947 - 1574 pages
...trade or business and capital assets kid for more than 6 months Into other property or money, exceed the recognized losses from such sales, exchanges,...conversions, such gains and losses shall be considered u gtlna and losses from sales or exchanges of capital assets held for more than 6 Booths. If such gains... | |
 | United States. Tax Court - 1947 - 1642 pages
...held for nor* than 6 months Into other property or money, exceed the recognized losses from such ales, exchanges, and conversions, such gains and losses shall be considered as gains and loon from sales or exchanges of capital assets held for more than 6 months. If such gains do not exceed... | |
 | 1969 - 756 pages
...Chapter I more than в months Into other property or money, exceed the recognized losses from euch sales, exchanges, and conversions, such gains and...or exchanges of capital assets held for more than в months. If such gains do not exceed such losses, such gains and losses shall not be considered as... | |
 | 1976 - 902 pages
...trade or business and capital assets held for more than 6 months Into other property or money, exceed the recognized losses from such sales, exchanges,...conversions, such gains and losses shall be considered as galna and losses from sales or exchanges of capital assets held for more than 6 months. If such gains... | |
 | 1966 - 892 pages
...and capital asin hsid for more than 6 ¿ths Into ¿ propsrty or money, exceed the recognized Jones from such sales, exchanges, and conversions, such gains and losses shall be considered as gains and ¿sses from esles or exchanges of capital asseta held for ¿e than 6 months. 12 such gains do not exceed... | |
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Imminence thereof) of property used In the trade or business and capital assets held for more than 6 months Into other property or money, exceed the recognized losses from such sales, exchanges, and conversions, such gains and losses shall be considered... 
