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... Reports of the U.S. Board of Tax Appeals - Page 275by United States. Board of Tax Appeals - 1937Full view - About this book
| United States. Supreme Court - 1953 - 874 pages
...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... | |
| United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...as follows : (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, * * *. The contract with Twentieth... | |
| United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 pages
...reads as follows: Capital Assets. — The term "capital assets" means property held by the taxpayer ( whether or not connected with his trade or business),...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... | |
| United States. Court of Claims - 1929 - 762 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... | |
| Wisconsin - 1935 - 1308 pages
...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... | |
| Wisconsin - 1935 - 1310 pages
...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... | |
| United States - 1922 - 756 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... | |
| United States - 1922 - 1028 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... | |
| Emerson Emanuel Rossmoore - 1922 - 592 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... | |
| Irving Bank. Columbia Trust Company - 1923 - 148 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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