 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
 | 1936 - 912 pages
...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 if on hand at the close of the year, or... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...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 if on hand at the close of the taxable... | |
 | 1924 - 1040 pages
...for more than two years (whether or not connected with his trade or business), but does not include eld : and it gives to ambitious, corrupted or deluded citizens (w would properly be included in the inventory of the taxpayer if on hand at the close о f the taxable... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. (c) DETERMINATION or PERIOD... | |
 | 1939 - 174 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 to customers in the ordinary course of his trade or business. "(b) GAIN OB Loss IN ASSETS... | |
 | 1939 - 1030 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. •tFor statutory and source... | |
 | 1940 - 1806 pages
...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...taxable year, or property held by the taxpayer primarily for sale to customers In the ordinary course of bis trade or business, or property, used In the trade... | |
 | 1941 - 1688 pages
...property held by the taxpayer (whether or not connected with his trade or business) , but does not Include RH8 for sale to customers In the ordinary course of his trade or business, or property, used in the trade... | |
 | United States - 1953 - 1744 pages
...period means the sum of: (A) The total amount received or accrued during such period from the sale, provisions of this section and such further or other security for sale to customers in the ordinary course of its trade or business, and (B) The gross income, attributable... | |
 | United States. Internal Revenue Service - 1935 - 490 pages
...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...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... | |
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