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" ... (b) Sales of realty and casual sales of personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal property (other than property of a kind which would... "
The Code of Federal Regulations of the United States of America - Page 199
1969
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Official Gazette, Volume 82, Issues 30-32

Philippines - 1986 - 492 pages
...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 of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a. price...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 502 pages
...computation to be made on such basis in accordance with the provisions of this article. In the case of a casual sale or other casual disposition of personal...other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, for a price...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 pages
...computation to be made on such basis in accordance with the provisions of this article. In the case of a casual sale or other casual disposition of personal...other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, for a price...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Comparison of the Revenue Acts of 1934 and 1936

United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...the total contract price. (b) SALES OF REALTY AND CASUAL SALES OF PEESONALTY. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Internal Revenue Service - 1936 - 604 pages
...the total contract price. (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Legislative Calendar, Volume 53, Part 1

United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...the total contract price. (b) SALES or REALTY AND CASUAL SALES OF PERSONALITY. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Cases Decided in the Court of Claims of the United States, Volume 85

United States. Court of Claims - 1938 - 764 pages
...to the total contract price. (b) Sales of Realty and Casual Sales of Personalty. In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...the total contract price. (b) .SALES OF REALTY AND CASUAL SALES OF PERSONALTY. — In the case (1) of a casual sale or other casual disposition of personal...(other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year), for a price...
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