| United States. Supreme Court - 1953 - 874 pages
...TRADE 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 character which is subject to the allowance for depreciation provided in section 23 (1), held for more thnn 6 months,... | |
| 1951 - 984 pages
...primarily for sale to customers in the ordinary course of his trad« or business; (c) property used in the trade or business of a character which is subject...allowance for depreciation provided in section 23(1) ; (d) real property lued in the trade or business of the taxpayer: (e) an obligation of the US or any... | |
| United States. Internal Revenue Service - 1951 - 530 pages
...business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than G months, which is not (a) property of a kind which would properly be ineludible in the inventory of... | |
| 1953 - 1028 pages
...trade or bitii*яме.— The term "property usod In the trade or business" as used In section 117 (J) means property used In the trade or business, of a character which Is subject to tbe allowance for depreciation provided in section 23 (IX, held for more than в months,... | |
| United States - 1953 - 1744 pages
...the trade 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 character which is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months,... | |
| United States. Tax Court - 1967 - 786 pages
...business, of a character which is subject to the allowance for depreciation provided in section 167, held for more than 6 months, and real property used...business, held for more than 6 months, which Is not — • • • • • • • (B) property held by the taxpayer primarily for sale to customers In... | |
| United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...meaning property of a character which is subject to the allowance for depreciation and which has been held for more than 6 months, and real property used...business held for more than 6 months, which is not includible in the inventory of the taxpayer and is not intended primarily for sale to customers in... | |
| United States. Internal Revenue Service - 1944 - 358 pages
...taxpayer 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 subject...allowance for depreciation provided in section 23(1), or an obligation of the United States or any of iU possessions, or of a State or Territory, or any... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...TRADE 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 character which is subject to the allowance for depreciation provided in section 23 (l), held for more than 6 months,... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...trade 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 character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
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