 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...  Statistics of Income for ... - Page 4761951Full view - About this book
 | United States. Supreme Court - 1953 - 874 pages
...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...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... | |
 | United States. Court of Claims - 1938 - 834 pages
...than two years (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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal... | |
 | Wisconsin - 1935 - 1308 pages
...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...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
...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...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
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock m 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... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...more than two years, whether or not connected with his trade or business, but. not including stock in trade of the taxpayer or other property of a kind...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (See articles 1611-1618 with reference to inventories.)... | |
 | John F. Sherwood - 1925 - 206 pages
...than two years (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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...than two years (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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...than two years (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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...than two years (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...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. For the purposes of this definition — (A) In determining... | |
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