...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...

...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...

...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...

...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,...

...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...

...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...

...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...

...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...

...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...

...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...