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" ... this title, a tax determined as follows: a partial tax shall first be computed upon the basis of the ordinary net income at the rates and in the manner as if... "
Cases Decided in the United States Court of Claims - Page 687
by United States. Court of Claims - 1938
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Statutes of the United States of America

United States - 1921
...the full fiscal year. CAPITAL GAIN. SEC 2Q6. (a) That for the purpose of this title : (j) The term "capital gain" means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921; (2) The term "capital loss" means deductible loss resulting...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - 1922 - 541 pages
...500 Capital gain $16,500 REFERENCE : Sec. 206 (a) : "That for the purpose of this title: (1) The term 'capital gain' means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921." FACTS: PROBLEM 48 Illustrating Capital Loss sold for $30,000...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - 1922 - 2831 pages
...referred to. is 5555 herein. 5521. Capital gain. (a) For the purpose of this title: (1) The term "capital gain" means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921; (2) The term "capital loss" means deductible loss resulting...
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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
...and in the manner provided in sections 210 and 211, and the total tax shall be this amount minus 12J per centum of the capital net loss ; but in no case shall the tax under this subdivision be less than the taxes imposed by sections 210 and 211 computed without regard...
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Oil Valuation and Taxation: The Federal Income Tax and Its Appraisal Methods ...

James Irwin Tucker - 1923 - 332 pages
...treatment follows. 149. DEFINITIONS. Let us now examine the essential definitions given in Regulations. (1) "Capital Gain" means taxable gain from the sale or exchange of Capital Assets consummated after December 31, 1921 ; (2) "Capital Loss" means deductible loss resulting from...
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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
...the full fiscal year. CAPITAL GAIN. Sec. 20C. (a) That for the purpose of this title: (1) The term "capital gain" means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921; (2) The term "capital loss" means deductible loss resulting...
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Practical Questions and Answers on the Federal Tax Laws Affecting Individual ...

Irving Bank. Columbia Trust Company - 1923 - 144 pages
...to the full fiscal year. CAPITAL GAIN SEC. 206. (a) That for the purpose of this title: (1) The term "capital gain" means taxable gain from the sale or exchange of capital assets consummated after December 31, 1921; (2) The term "capital loss" means deductible loss resulting...
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Regulations 65 Relating to the Income Tax Under the Revenue Act of 1924

United States. Internal Revenue Service - 1924 - 363 pages
...and in the manner provided in sections 210 and 211, and the total tax shall be this amount minus Y'l per centum of the capital net loss: but in no case shall the tax under this subdivision be less than the taxes imposed by sections 210 and 211 computed without regard...
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Accounting Principles Underlying Federal Income Taxes, 1924

Eric Louis Kohler - 1924 - 489 pages
...to the full fiscal year. CAPITAL GAIN Sec. 206. (a) That for the purpose of this title: (1) The term "capital gain" means taxable gain from the sale or exchange of capital assets consummated after December 31,1921; (3) The term "capital deductions" means such deductions...
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Questions and Answers on Federal Tax Laws: Based on Revenue Act of 1924 and ...

Irving Bank-Columbia Trust Company - 1925 - 143 pages
...in the manner provided in sections 210 and 211, and the total tax shall be this amount minus 12 J^ per centum of the capital net loss; but in no case shall the tax under this subdivision be less than the taxes imposed by sections 210 and 211 computed without regard...
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