 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 299by United States, Walter Elbert Barton - 1944 - 1242 pagesFull view - About this book
 | 1989 - 1028 pages
[ Sorry, this page's content is restricted ] | |
 | New Jersey - 1960 - 868 pages
[ Sorry, this page's content is restricted ] | |
 | 1946 - 1288 pages
[ Sorry, this page's content is restricted ] | |
 | 1939 - 1794 pages
[ Sorry, this page's content is restricted ] | |
 | United States. Court of Claims, Audrey Bernhardt - 1941 - 966 pages
...allowed only to the extent provided in section 117. Section 117 (a), 26 USC ( 1946 ed)§ 117, provides: (1) Capital assets. — The term "capital assets"...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 his trade... | |
 | 1941 - 1254 pages
[ Sorry, this page's content is restricted ] | |
| |
