 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. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. (c) Determination of period... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. (c) DETERMINATION OF PERIOD... | |
 | 1936 - 912 pages
...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 be included in the inventory of the taxpayer if on hand at the close of the year, or... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...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...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 - 1939 - 780 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... | |
 | 1924 - 1040 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...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 о f the taxable... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...this chapter, "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. (c) DETERMINATION or PERIOD... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 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... | |
 | 1939 - 1030 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. •tFor statutory and source... | |
 | 1939 - 174 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 trade...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. "(b) GAIN OB Loss IN ASSETS... | |
| |
