 ... (b) Sales of Realty and Casual Sales of Personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at...  Reports of the Tax Court of the United States - Page 611by United States. Tax Court - 1943Full view - About this book
 | New York (State) - 1935 - 1272 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand dollars, or (2) of a sale or other disposition of real property, if in either case the... | |
 | United States. Court of Claims - 1936 - 940 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Philippines - 1986 - 492 pages
...completed, bears to the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand pesos, or (2) of a sale or other disposition of real property, if in either case the initial... | |
 | Eric Louis Kohler - 1927 - 618 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Nathan William MacChesney - 1927 - 960 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding 11,000, or (2) of a sale or other disposition of real property, if in either... | |
 | United States - 1928 - 1164 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000; or (2) of a sale or other disposition of real property, if in either... | |
 | United States - 1928 - 268 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,ooo, or (2) of a sale or other disposition of real property, if in either... | |
 | United States. Board of Tax Appeals - 1930 - 1618 pages
...realized or to be realized when the payment is completed, bears to the total contract price. In (he case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000 or (2) of a sale or other disposition of real property, if in either case... | |
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