...or similar property; held by — (i) a taxpayer whose personal efforts created such property, or (H) or (D) an obligation of the United States or any of its possessions, or of a State or Territory, or...

...or similar property, held by— (A) a taxpayer whose personal efforts created such property, or (B) a taxpayer In whose hands the basis of such property...sale or exchange, In whole or In part by reference to tbe basis of such property In the hands of the person whose personal efforts created such property...

...from the term "capital assets" if held by a taxpayer whose personal efforts created such property, or if held by a taxpayer in whose hands the basis of...exchange of such property held by such a taxpayer, see 1 1.1231-1. For purposes of section 1221 (3), the phrase "similar property" includes, for example,...

...or similar property, held by— (A) A taxpayer whose personal efforts created such property, or (B) A taxpayer in whose hands the basis of such property...person whose personal efforts created such property; (4) Accounts or notes receivable acquired in the ordinary course of trade or business for services...

...or similar property, held by— (A) A taxpayer whose personal efforts created such property, or (B) A taxpayer in whose hands the basis of such property...person whose personal efforts created such property; (4) Accounts or notes receivable acquired in the ordinary course of trade or business for services...

...composition, or sImilar property, held by(A) A taxpayer whose personal efforts created such property, or (B) A taxpayer In whose hands the basis of such property...by reference to the basis of such property In the bands of the person whose personal efforts created such property; (4) Accounts or notes receivable...

...gatns $8,000 $9,000 (15,000) (6,000) Short-term capital gains.. 10,000 4,000 (19 000) (5,000) pose of determining gain from a sale or exchange, In whole...person whose personal efforts created such property; (4) Accounts or notes receivable acquired In the ordinary course of trade or business for services...

...produced, or (iii) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole...by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this subparagraph. In the case of a collection...

...produced, or (Hi) a taxpayer in whose hands the basis of such property is determined, for purposes of determining gain from a sale or exchange, in whole...by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (ii) of this subparagraph. 1n the case of a collection...

...(ill) a taxpayer in whose hands the basis of such property is determined, for purposes of determinant gain from a sale or exchange, in whole or in part by reference to the basis of such property in the hands of a taxpayer described in subdivision (i) or (11) of this subparagraph. In the cast of a collection...