 | United States. Supreme Court - 1953 - 874 pages
...under that sec«"SEC. 117. CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets'...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade... | |
 | Wisconsin - 1935 - 1308 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | Wisconsin - 1935 - 1310 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph... | |
 | United States - 1921 - 642 pages
...capital assets." erty acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock m trade of... | |
 | 1922 - 500 pages
...denned as "property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business) but does not include property held for personal use or consumption of the taxpayer or his family, or stock in trade." Beginning... | |
 | United States - 1922 - 1028 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable... | |
 | John Harold Sears - 1922 - 732 pages
...property (including securities) acquired by the taxpayer for profit and held for more than two years (whether or not connected with his trade or business), but does not include property held for personal use, or stock in trade or other property which would properly be included... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States - 1922 - 756 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or Btock in trade... | |
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capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer... 
