 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...  Statistics of Income from Returns of Net Income - Page 237by United States. Internal Revenue Service - 1951Full view - About this book
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...for more than two years (whether or not connected with his_ trade or business), but does not include stock in trade of the taxpayer or other property of...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... | |
 | Harrison B. Spaulding - 1927 - 336 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. In determining the period for which the taxpayer has... | |
 | Eric Louis Kohler - 1927 - 618 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. In determining the period for which the taxpayer has... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 pages
...for more than two years (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 if on hand at the close of the taxable... | |
 | Homer Bews Vanderblue, Charles Insco Gragg - 1927 - 702 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 pages
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer If on hand at the close of the taxable... | |
 | United States - 1928 - 1164 pages
...for more than two years (whether or not connected with his trade or business), but does not Include stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale In the course of his trade or business. "(b) In the case of any taxpayer (other than a corporation)... | |
 | United States - 1928 - 268 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. In determining the period for which the taxpayer has... | |
 | Clem Wetzell Collins - 1928 - 976 pages
...not include property held for the personal use or consumption of the taxpayer or his family, or stork in trade of the taxpayer or other property of a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable... | |
 | Robert Hiester Montgomery - 1927 - 1510 pages
...other property specifically excepted.— The law states that the term capital assets "does not include stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business." [Section 208 (a-8).] The last clause is designed... | |
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