| United States. Supreme Court - 1953 - 874 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...is not (A) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...business, of • character which Is subject to the allowance for depreciation provided In section 23 (1), held for more than 6 months, and real property used...property of a kind which would properly be includlble In tbe Inventory of the taxpayer If on hand at the close of the taxable year, or (B) property held by... | |
| United States. Court of Claims, Audrey Bernhardt - 1949 - 832 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...is not (A) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
| 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
...subject to the allowance for depreciation provided In section 23 (I), held for more than в month», and real property used In the trade or business, held for more than в months, which Is not (a) property of a kind which would properly be ineludible In the Inventory... | |
| United States - 1953 - 1744 pages
...business, of a character which is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months, and real property used...is not (A) property of a kind which would properly be ineludible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
| 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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...business, of a character which is subject to the allowance for depreciation provided in section 23 (l), held for more than 6 months, and real property used...is not (A) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...business, of a character which is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months, and real property used...is not (A) property of a kind which would properly be ineludible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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...is not (A) property of a kind which would properly be includible in the inventory of the taxpayer if on hand at the close of the taxable year, or (B)... | |
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