 | United States. Supreme Court - 1953 - 874 pages
...as defined in fi 117 (j) and that she is entitled to capital gains treatment under that sec«"SEC. 117. CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. —...(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... | |
 | Wisconsin - 1935 - 1310 pages
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "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... | |
 | United States. Internal Revenue Service - 1950 - 464 pages
...capital assets is derived from sales of property defined as capital assets. The term capital asset means property held by the taxpayer (whether or not connected with his trade or business), but does not include (1) stock in trade or other property which would properly be included in inventory... | |
 | 1951 - 984 pages
...capital loss is excluded from net Income for the purpose of computing declared value excess-profits tax. The term "Capital assets" means property held by the taxpayer (whether or not connected with trade or business), but excludes (1) stock in trade or other property which would properly be included... | |
 | 1953 - 1028 pages
...the taxable year In which the net capital loss was sustained and the taxable year to which carried.) The term "Capital assets" means property held by the taxpayer (whether or not con necled with trade or business), but excludes (1) stock in trade or other property which would properly... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 pages
...section would read as follows: "(b) Definition of capital assets. — For the purposes of this title, '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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...held for more than 10 years. (b) Definition of capital assets. — For the purposes of this title, " 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... | |
 | 1936 - 912 pages
...the definition of capital assets so as to take out there where it says: For the purpose of this title 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... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...held for more than 10 years. (b) Definition of capital assets. — For the purposes of this title, "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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...held for more than 10 years. (b) DEFINITION OF CAPITAL ASSETS. — For the purposes of this title, "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... | |
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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... 
