 | United States. Court of Claims, Audrey Bernhardt - 1963 - 778 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 capital gain, net capital loss, and net income : 100 per centum if the capital asset has been held... | |
 | United States. Tax Court - 1945 - 1364 pages
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognised upon the sale or exchange of a capital asset shall be taken...the capital asset has been held for not more than 18 months : 66% per centum if the capital asset has been held for more than 18 months bat not for more... | |
 | United States. Tax Court - 1943 - 1330 pages
...than a corporation, only the following percentages of the gain or loss recognized upon the sale 01 exchange of a capital asset shall be taken into account In computing net Income : • •••*«• 50 per centum if the capital asset has been held for more than 24 months. •... | |
 | United States. Tax Court - 1948 - 1184 pages
...corporation, only the following percentages of the gain or loss recognized upon the sale or "change 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. Congress. Senate. Committee on Finance - 1978 - 288 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...capital asset has been held for not more than 1 year; 226 60 per centum if the capital asset has been held for more than 2 years but not for more than 5... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 516 pages
...: One hundred percent if the capital asset has been held for not more than 1 year ; Eighty percent if the capital asset has been held for more than 1 year but not more than 2 years; Sixty percent if the capital asset has been held for more than 2 years but not more... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 510 pages
...percentages of the recognized gain or loss are taken into account for tax purposes: One hundred percent if the capital asset has been held for not more than 1 year ; Sixty percent if the capital asset has been held for more than 2 years but not more than 5 years;... | |
 | 1973 - 882 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 short-term... | |
 | United States. Congress. Senate. Committee on Finance - 1974 - 380 pages
...centum if the capital asset has been held for more than 5 years but not for more than 10 years ; 30 per centum if the capital asset has been held for more than 10 years. REMABKS OF HENRY H. FOWLER, PARTNER, GOLDMAN, SACHS & Co., AT ANNUAL MEETING OF NATIONAL... | |
| |
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... 
