 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...  Statistics of Income from Returns of Net Income - Page 45by United States. Internal Revenue Service - 1951Full view - About this book
 | United States. Supreme Court - 1953 - 874 pages
...— The term 'capital assets' means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...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... | |
 | Minnesota - 1937 - 248 pages
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 | United States. Court of Claims, Audrey Bernhardt - 1952 - 936 pages
...— The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business) , but does not include stock in...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
...— The term "capital assets" means property held by the taxpayer ( whether or not connected with his trade or business), but does not include stock in...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
...paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...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... | |
 | 1940 - 1236 pages
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 | Wisconsin - 1935 - 1310 pages
...paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business), but does not include stock in...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... | |
 | Minnesota - 1937 - 254 pages
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