| United States - 1953 - 1744 pages
...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... | |
| United States. Tax Court - 1967 - 786 pages
...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... | |
| 1960 - 880 pages
...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... | |
| 1961 - 636 pages
...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... | |
| 1966 - 892 pages
...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... | |
| 1971 - 1792 pages
...created such property, or (B) A taxpayer In whose hands the basis of such property is determined. f or the purpose of determining gain from a sale or exchange,...person whose personal efforts created such property; (4) Accounts or notes receivable acquired In the ordinary course of trade or business for services... | |
| 1974 - 876 pages
...$8,000 (15,000) 10,000 (18,000) H W $9,00(r (6,000> 4,00« (5ДЮО; Title 26— Internal Revenue 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... | |
| 1998 - 832 pages
...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... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 958 pages
...ever sought to go in any litigated case by providing that capitalgains treatment shall be denied to "a taxpayer in whose hands the basis of such property...of such property in the hands of the person whose principal efforts created such property." In other words, if an inventor conveys a patent to a corporation... | |
| United States. Congress. Senate. Committee on Finance - 1950 - 948 pages
...that capitalgains treatment shall be denied to "a taxpayer in whose hands the basis of such propcrt y is determined for the purpose of determining gain...of such property in the hands of the person whose principal efforts created such property." In other words, if an inventor conveys a patent to a corporation... | |
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