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" 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... "
Revenue Revision 1927-28: Hearings Before the Committee on Ways and Means ... - Page 257
by United States. Congress. House. Committee on Ways and Means - 1927 - 1014 pages
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United States Reports: Cases Adjudged in the Supreme Court, Volume 345

United States. Supreme Court - Law reports, digests, etc - 1953
...chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer (whether or not connected with his trade or business),...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 the trade...
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Cases Decided in the United States Court of Claims ... with ..., Volume 122

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1952
...as follows : (1) Capital assets. — The term "capital assets" means property held by the taxpayer (whether or not connected with his trade or business)...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * * *. The contract with Twentieth...
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Cases Decided in the United States Court of Claims ... with ..., Volume 126

United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954
...reads as follows: Capital Assets. — The term "capital assets" means property held by the taxpayer ( whether or not connected with his trade or business),...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...
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Cases Decided in the United States Court of Claims, Volume 67

United States. Court of Claims - Law reports, digests, etc - 1929
...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...
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The Laws of Wisconsin

Wisconsin - Session laws - 1935
...years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
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Wisconsin Session Laws

Wisconsin - Law - 1935
...years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer (whether or not connected with his trade or business),...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
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Federal Income Tax Problems --1922

Emerson Emanuel Rossmoore - Income tax - 1922 - 541 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...
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Barnes' Federal Code: Containing All Federal Statutes of General and Public ...

United States - Law - 1922 - 2831 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...
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The Federal Statutes Annotated: Containing All the Laws of the United States ...

United States - Law - 1922
...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...
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Capital Losses: Hearings ... on H.R. 13413 ... January 8, 1923

United States. Congress. House. Committee on Ways and Means - 1923 - 23 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...
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