 | United States. Tax Court - 1949 - 1176 pages
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken Into account In computing net Income: "100 per.opntum If the capital asset has been held for not more than 18 months ; "66% per centum If the... | |
 | 1966 - 500 pages
...paragraph) which, under the provisions of subtitle A of the Code, is considered to be gain or loss from the sale or exchange of a capital asset shall be taken into account but only in accordance with this subdivision and subject to the provisions of section 873 and the regulations... | |
 | 1982 - 972 pages
...account without regard to subchapter P (section 1201 and following), chapter 1 of the Code) upon the sale or exchange of a capital asset shall be taken into account regardless of the period for which the capital asset has been held. Nevertheless, the net shortterm... | |
 | United States. Tax Court - 1951 - 1658 pages
...other than • corporation, only the following percentages of the gain or loss recognized upon the nle or exchange of a capital asset shall be taken Into account In computing net capital gain, net capital loss, and net Income : 100 per centum If the capital asset has been held... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1953
...The Commissioner, however, took no action on the trustees' claim for a refund relating to upon the sale or exchange of a capital asset shall be taken into account in computing net capital gain, net capital loss, and net income : "100 per centum if the capital asset has been held... | |
 | United States. Tax Court - 1953 - 1326 pages
...loss, and net income : 100 per centum If the capital asset has been held for not more than 6 months ; 80 per centum If the capital asset has been held for more than 6 months. subject to the limitations of section 117, supra, unless the transaction with the Norwalk... | |
 | United States, Walter Elbert Barton - 1953 - 708 pages
...axpayer, other than a corporation, only the following percentages of ;he gain or loss recognized upon :he sale or exchange of a capital asset shall be taken into account n computing net capital gain, net capital loss, and net income: 100 per centum if the capital asset... | |
 | United States. Supreme Court - 1958 - 876 pages
...of a capital asset shall be taken into account in computing net capital gain, net capital loss, and net income: "100 per centum if the capital asset has been held for not more than 6 months; "50 per centum if the capital asset has been held for more than 6 months." 56 Stat. 843.... | |
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In the case of a taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken into account... 
