 | United States. Court of Claims - 1937 - 786 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; * * * * * (e) NET LOSS FOR 1026 OR 1927. — If for the taxable year 1926 or 1927 a taxpayer sustained... | |
 | United States. Court of Claims, Audrey Bernhardt - 1958 - 1004 pages
...business regularly carried on by the taxpayer shall (in the case of a taxpayer other than a corporation) be allowed only to the extent of the amount of the...gross income not derived from such trade or business. * * * Plaintiff is not entitled to the deduction of this bad debt if it was "not attributable to the... | |
 | Tennessee Bar Association - 1927 - 536 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business ; Provided that any losses during the taxable year 1927, or during any taxable year beginning after... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | John F. Sherwood - 1925 - 206 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital... | |
 | Eric Louis Kohler - 1927 - 618 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) In the case of a taxpayer other than a corporation, deductions for capital losses otherwise allowed... | |
 | United States - 1928 - 268 pages
...by law not attributable to the operation of a trade or business regularly carried on by the taxpayer shall be allowed only to the extent of the amount...gross income not derived from such trade or business; (2) CAPITAL LOSSES. — In the case of a taxpayer other than a corporation, deductions for capital... | |
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DEDUCTIONS OF TAXPAYERS OTHER THAN CORPORATIONS. In the case of a taxpayer other than a corporation, the deductions allowable by this chapter which are not attributable to a taxpayer's trade or business shall be allowed only to the extent of the amount... 
