 | United States. Supreme Court - 1953 - 874 pages
...close .of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property,...allowance for depreciation provided in section .23 (1) ... or real property MINTON, J., dissenting. 345 US tion. Her claim rests on her contention that... | |
 | 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... | |
 | Albert Henry Walker - 1913 - 126 pages
...items of income derived from any source, are added together; except any interest, received upon any obligation of the United States or any of its possessions, or of any State or any political sub-division thereof; and except the value of property acquired by gift,... | |
 | Joseph Walker Magrath - 1915 - 110 pages
...devise, or descent; (b) the proceeds of life insurance policies; (c) interest upon the obligations of the United States or any of its possessions, or of a State or any political subdivision thereof; (d) the compensation of the present President of the United iStates... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property...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... | |
 | 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 than... | |
 | 1953 - 1028 pages
...provided in section 23 (I): tf) real property used in the trade or business of the latpayer; {•) ait obligation of the United States or any of Its possessions or of a State or Territory, or of any political *ubdJ vision thereof, or of the -District of Columbia, issued on or after March 1.... | |
 | United States. Internal Revenue Service - 1950 - 464 pages
...; (Я) real property used in the trade or business of the taxpayer: <«) an obligation of the U. 8. or any of its possessions or of a State or Territory, or of any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941,... | |
 | United States. Congress. Senate. Committee on Finance - 1939 - 780 pages
...close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property,...allowance for depreciation provided in section 23 (1) ; (3) SHORT-TERM CAPITAL LOSS. — The term "short-term capital loss" means loss from the sale... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...close of the taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property,...allowance for depreciation provided in section 23 (I)-; (2) SHORT-TERM CAPITAL GAIN.— The term "shortterm capital gain" means gain from the sale or exchange... | |
| |
... 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* year, or property held by the taxpayer primarily for sale to customers in the ordinary... 
