 ... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at...  Reports of the Tax Court of the United States - Page 219by United States. Tax Court - 1960Full view - About this book
 | New York (State) - 1935 - 1272 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand dollars, or (2) of a sale or other disposition of real property, if in either case the... | |
 | United States. Court of Claims - 1936 - 940 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Philippines - 1986 - 492 pages
...completed, bears to the total contract price. (b) Sales of realty and casual sales of personality. — In the case (1) of a casual sale or other casual disposition...close of the taxable year), for a price exceeding one thousand pesos, or (2) of a sale or other disposition of real property, if in either case the initial... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...the total contract price. In the case (1) of a casual sale or other disposition of personal property for a price exceeding $1,000. or (2) of a sale or...in either case the initial payments do not exceed one-fourth of the purchase price, the Income may, under regulations prescribed by the commissioner... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...the total contract price. In the case (1) of a casual sale or other disposition of personal property for a price exceeding $1,000. or (2) of a sale or...in either case the Initial payments do not exceed one-fourth of the purchase price, the income may, under regulations prescribed by the commissioner... | |
 | Nathan William MacChesney - 1927 - 960 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding 11,000, or (2) of a sale or other disposition of real property, if in either... | |
 | Eric Louis Kohler - 1927 - 618 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
 | United States. Board of Tax Appeals - 1928 - 1582 pages
...(1) of a casual sale or other casual disposition of personal property for a price exceeding $1.000, or (2) of a sale or other disposition of real property,...in either case the Initial payments do not exceed one-fourth of the purchase price, the Income may, under regulations prescribed by the Commissioner... | |
 | United States - 1928 - 268 pages
...profit realized or to be realized when the payment is completed, bears to the total contract price. In the case (1) of a casual sale or other casual disposition of personal property for a price exceeding $1,000, or (2) of a sale or other disposition of real property, if in either... | |
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