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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... "
Federal Income, Estate and Gift Tax Laws, Correlated - Page 299
by United States, Walter Elbert Barton - 1944 - 1242 pages
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 247 pages
...capital deductions. (8) " Capital assets " means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...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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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951
...year in which the net capital loss was sustained and tbe taxable year to which carried. Definition of capital assets. — The term "capital assets" means...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...
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Statistics of Income for ...

1953
...los* was sustained And the taxable year to which carried. Definition of capital atert».— The terra •capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for tale to customers in the ordinary course of bis trade or buBlnehS. or property uaed In tbe trade...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1925
...title .... (8) The term "capital assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. :For further limitations and for full particulars,...
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Statistics of Income for ...

United States. Internal Revenue Service - 1954
...total amount received or accrued during such period from the sale, exchange, or other disposition of stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale to customer* in the ordinary course of He trade or business, and (b) The groe* income, attributable...
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Statistics of Income for ...

1951
...by the taxpayer (whether or not connected with In- trade or business), but does not Include stock m trade of the taxpayer or other property of a kind...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of bis trade or business, or property ueed In the trade...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...capital deductions. (8) "Capital assets" means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade «r business. For the purposes of this definition — (A) In determining...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...hy the taxpayer for more than two years (whether or not connected with his trade or business), hut does not include stock in trade of the taxpayer or...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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Revenue Act, 1934: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1934 - 610 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...taxable year, or property held by the taxpayer primarily for sale or for use in the course of his trade or business." We respectfully suggest that this amendment...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 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...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...
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