 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...Capital gains and losses — (a) Definitions. "As used in this chapter — "(1) Capital assets. "The term 'capital assets' means property held by the taxpayer...with his trade or business), but does not include — "(A) stock in trade of the taxpayer or other property of a kind which would properly be included... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 pages
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade... | |
 | United States. Court of Claims - 1929 - 762 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States - 1921 - 642 pages
...capital assets." erty acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock m trade of... | |
 | 1922 - 500 pages
...denned as "property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business) but does not include property held for personal use or consumption of the taxpayer or his family, or stock in trade." Beginning... | |
 | United States - 1922 - 756 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | John Harold Sears - 1922 - 732 pages
...property (including securities) acquired by the taxpayer for profit and held for more than two years (whether or not connected with his trade or business), but does not include property held for personal use, or stock in trade or other property which would properly be included... | |
 | Emerson Emanuel Rossmoore - 1922 - 592 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | Irving Bank. Columbia Trust Company - 1923 - 148 pages
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | James Irwin Tucker - 1923 - 360 pages
...Assets" means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
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Stock in 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 year, or property held by the taxpayer primarily for sale to customers in the ordinary... 
