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" Capital Losses. Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212. "
Stockholders Investment Act of 1974: Hearing Before the Subcommittee on ... - Page 53
by United States. Congress. Senate. Committee on Finance - 1974 - 368 pages
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...within the provisions of section 117 (d) of the Revenue Act of 1934, which provided in part : "Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges." The Court held that the amount received from an...
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The Laws of Wisconsin

Wisconsin - 1935 - 1308 pages
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated...
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...robbery, theft, or embezzlement giving rise to the loss (4) Capital losses — (A) Limitation. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in Section 34. (B) Securities becoming worthless. — If securities as defined in Section...
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Wisconsin Session Laws

Wisconsin - 1935 - 1310 pages
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated...
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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...section (117 (d)) of the bill affecting limitation on capital losses is very brief and reads: "Losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges." Another paragraph defines capital assets as " property held by...
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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 - 502 pages
...taxpayer has acquired substantially identical property, see section 118. (j) Capital losses. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 (d). (k) Bad debts. — Debts ascertained to be worthless and charged off within...
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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 - 308 pages
...sale or other disposition of which was not deductible. (d) LIMITATION ON CAPITAL LOSSES. — Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under the...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...taxpayer has acquired substantially identical property, see section 118. (j) Capital losses. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117 (d). (k) Bad debts. — Debts ascertained to be worthless and charged off within...
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Legislative Calendar, Volume 53, Part 2

United States. Congress. Senate. Committee on Finance - 1939 - 1104 pages
...LOSSES. — The net income shall be computed without regard to section 117 (d) and (e), and lasses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges." (d) CAPITAL LOSSES OF DOMESTIC PERSONAL HOLDING...
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United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...and not compensated for by insurance or otherwise. (g) CAPITAL LOSSES. — (1) LIMITATION. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in section 117. (2) SECURITIES BECOMING WORTHLESS. — If any securities (as defined in paragraph...
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