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
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...assets" means property held by the taxpayer for more than two years (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 in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
| Harrison B. Spaulding - 1927 - 336 pages
...assets " means property held by the taxpayer for more than two years (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 in the course of his trade or business. In determining the period for which the taxpayer has... | |
| Eric Louis Kohler - 1927 - 618 pages
...assets" means property held by the taxpayer for more than two years (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 in the course of his trade or business. In determining the period for which the taxpayer has... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...assets" means property held by the taxpayer for more than two years (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 in the course of his trade or business. For the purposes of this definition — (A) In determining... | |
| Nathan William MacChesney - 1927 - 960 pages
...assets" means property held by the taxpayer for more than two years (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 in the course of his trade or business. In determining the period for which the taxpayer has... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...all other property held by the taxpayer for more than two years (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 If on hand at the close of the taxable... | |
| United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...all other property held by the taxpayer for more than two years (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 if on hand at the close of the taxable... | |
| Homer Bews Vanderblue, Charles Insco Gragg - 1927 - 702 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... | |
| United States - 1928 - 1164 pages
...assets' means property held by the taxpayer for more than two years (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 In the course of his trade or business. "(b) In the case of any taxpayer (other than a corporation)... | |
| United States - 1928 - 268 pages
...assets " means property held by the taxpayer for more than two years (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 in the course of his trade or business. For the purposes of this definition — (A) In determining... | |
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