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" capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer... "
Cases Decided in the United States Court of Claims - Page 688
by United States. Court of Claims - 1938
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United States Reports: Cases Adjudged in the Supreme Court, Volume 345

United States. Supreme Court - 1953
...chapter "(1) CAPITAL ASSETS. The term 'capital assets' means property held by the taxpayer (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade...
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The Laws of Wisconsin

Wisconsin - 1935
...years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
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Wisconsin Session Laws

Wisconsin - 1935
...years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - 1922
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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...
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Capital Losses: Hearings ... on H.R. 13413 ... January 8, 1923

United States. Congress. House. Committee on Ways and Means - 1923 - 23 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or 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...
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Comparison of the Revenue Acts of 1918 and 1921: With Index ...

United States. Congress. House. Committee on Ways and Means - 1923 - 238 pages
...not include property held for the personal use or consumption of the taxpayer or his family, or Btock 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...
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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 332 pages
...excepting such property as is held for his personal use or consumption (his dwelling for example), or "stock in trade of the taxpayer or other property of a kind properly included in an inventory." The capital net gain provisions are primarily for the purpose of...
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