 | Wisconsin - 1935 - 1308 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. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer... | |
 | Wisconsin - 1935 - 1310 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. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer... | |
 | United States. Congress. House. Committee on Ways and Means - 1933 - 50 pages
...percent if the capital asset has been held for more than 3 years but not more than 5 years ; 20 percent if the capital asset has been held for more than 5 years. (3) Include in gross income subject to tux the "capital net pain", if any, as computed in (2) above.... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...computing net income : 100 per centum if the capital asset has been held for not more than 1 year ; 80 per centum if the capital asset has been held for more than 1 year but not for more than 2 years ; 60 per centum if the capital asset has been held for more than... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...per centum if the capital asset has been held for more than 1 year but not for more than 2 years ; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years; 40 per centum if the capital asset has been held for more than... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...computing net income : 100 per centum if 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 than 24 months ; 50 per centum if the capital asset has been held for more... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...per centum if the capital asset has been held for more than 1 year but not for more than 2 years; 60 per centum if the capital asset has been held for more than 2 years but not for more than 5 years; 40 per centum if the capital asset has been held for more than... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...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. — // for any taxable... | |
 | 1940 - 1806 pages
...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. — II for any taxable... | |
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... upon the sale or exchange of a capital asset shall be taken into account in computing net income: 100 per centum if the capital asset has been... 
