...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section .23 (1) ... or real property MINTON, J., dissenting. 345 US tion. Her claim rests on her contention that the...

...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1) ; (3) SHORT-TERM CAPITAL LOSS. — The term "short-term capital loss" means loss from the sale or exchange...

...primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (I)-; (2) SHORT-TERM CAPITAL GAIN.— The term "shortterm capital gain" means gain from the sale or...

...notes, or other fixed obligation by a taxpayer in 1938 and 3939, to buy or build new property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (L) or to rebuild or repair old property of the same class, may at the taxpayer's option at the end...

...primarily for sale to customers In the ordinary course of bis trade or business, or property, used In the trade or business, of a character which is...allowance for depreciation provided In section 23 (1) ; (2) Short-term capital gain. — The term "short-term capital gain" means gain from the sale or exchange...

...primarily for sale to customers In the ordinary course of his trade or business, or property, used in the trade or business, of a character which Is...allowance for depreciation provided in section 23 (1); (2) Short-term capital gain. The term "short-term capital gain" means gain from the sale or exchange...

...or business. For the purposes of this subsection, the term "property used in the trade or business" means property used in the trade or business, of a...allowance for depreciation provided in section 23 (I), held for more than 6 months, and real property used in the trade or business, held for more than...

...assets Congress, in section 117 (a) (1), has excluded exactly the same property, namely, "property used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1)." In the instant case the petitioner was the owner of a lease on the Sloan property, the lease having...

...ordinary course of his trade or business, or property, other than improvements to real estate, used In the trade or business, of a character which is...allowance for depreciation provided in section 23 (1) ;". Such an amendment would permit buildings and land to be treated in the sime category for taxing...

...bad debt provision certain transactions and to place them in the category business, or property, used In the trade or business, of a character which is...allowance for depreciation provided In section 23 (1) ; *•*•••• (4) LONG-TERM CAPITAL GAIN. — The term "long-term capital gain" means gain from...