 | New York (State) - Session laws - 1935 - 1272 pages
...follows: 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the taxpayer's trade or business; but in the case of a taxpayer other than a resident of the state, only... | |
 | Alabama - Law - 1919 - 1476 pages
...business, (e) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the State, .only as to such transactions within... | |
 | National City Company, United States - Internal revenue law - 1919 - 104 pages
...66. (5) Losses sustained during the taxable yeai and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a nonresident alien individual only as to such transactions within the United... | |
 | New York (N.Y.). Tax Commission - Taxation - 1919 - 106 pages
...business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions within... | |
 | Henry Montefiore Powell - Corporations - 1919 - 708 pages
...trade. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the stale, only as to such transactions within... | |
 | Harris, Forbes & co., New York - Income tax - 1919 - 164 pages
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States... | |
 | Guaranty Trust Company of New York - Canada - 1919 - 664 pages
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transactions within the United States;... | |
 | Ewell D. Moore - Taxation - 1919 - 44 pages
...business; 5. Losses sustained in the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in case of a non-resident alien individual only as to such transactions in the US; 6. Losses sustained... | |
 | George Edwin Holmes - Excess profits tax - 1919 - 1048 pages
...deduct all losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business.24 Under the 1916 Law, a citizen was permitted to deduct the losses actually sustained in... | |
 | Real Estate Board of New York - Income tax - 1920 - 112 pages
...business; (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a nonresident alien individual only as to such transaction within the United Slates... | |
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In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with... 
