 | United States. Supreme Court - 1953 - 874 pages
...held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character...allowance for depreciation provided in section .23 (1) ... or real property MINTON, J., dissenting. 345 US tion. Her claim rests on her contention that the... | |
 | United States. Court of Claims, Audrey Bernhardt - 1949 - 832 pages
...purposes of this subsection, the term 'property used in the trade or business' means property used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than 6... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property used in the trade or business, of a character...allowance for depreciation, provided in section 23 (1), or an obligation of the United States or any of its possessions, or of a State or Territory, or any... | |
 | 1951 - 984 pages
...— The term "property used in the trade or business" as used in section 117 (J) means property used in the trade or business, of a character which is...allowance for depreciation provided In section 23 (I), held for more than в month», and real property used In the trade or business, held for more... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character...allowance for depreciation provided in section 23 (1) ; (3) SHORT-TERM CAPITAL LOSS. — The term "short-term capital loss" means loss from the sale or exchange... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property, used in the trade or business, of a character...allowance for depreciation provided in section 23 (I)-; (2) SHORT-TERM CAPITAL GAIN.— The term "shortterm capital gain" means gain from the sale or... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...notes, or other fixed obligation by a taxpayer in 1938 and 3939, to buy or build new property, used in the trade or business, of a character which is...allowance for depreciation provided in section 23 (L) or to rebuild or repair old property of the same class, may at the taxpayer's option at the end... | |
 | 1941 - 1688 pages
...held by the taxpayer primarily for sale to customers In the ordinary course of his trade or business, or property, used in the trade or business, of a character...allowance for depreciation provided in section 23 (1); (2) Short-term capital gain. The term "short-term capital gain" means gain from the sale or exchange... | |
 | 1940 - 1806 pages
...held by the taxpayer primarily for sale to customers In the ordinary course of bis trade or business, shall be made by the taxpayer against any sum so set...or other disposition of such asset at a loss or o ; (2) Short-term capital gain. — The term "short-term capital gain" means gain from the sale or exchange... | |
 | United States - 1953 - 1744 pages
...purposes of this subsection, the term "property used in the trade or business" means property used as a dividend to each distributee such an amount...recognized under paragraph (1) as is not in excess o (I), held for more than 6 months, and real property used in the trade or business, held for more than... | |
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... property, used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1... 
