 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...  Reports of the Tax Court of the United States - Page 194by United States. Tax Court - 1963Full view - About this book
 | James Irwin Tucker - 1923 - 360 pages
...excepting such property as is held for his personal use or consumption (his dwelling for example), or "stock in trade of the taxpayer or other property of a kind properly included in an inventory." The capital net gain provisions are primarily for the purpose of... | |
 | United States. Internal Revenue Service - 1924 - 396 pages
...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...taxable year, or property held by the taxpayer primarily for sals in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | United States - 1924 - 260 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 inPARTS OP INCOME SUBJECT TO RATES FOR DIFFERENT YEARS. Sec 206. That whenever parts... | |
 | Eric Louis Kohler - 1924 - 514 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... | |
 | John F. Sherwood - 1925 - 206 pages
...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...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)... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...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...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)... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...partnership, 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... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...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...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. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...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...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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