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... Reports of the Tax Court of the United States - Page 251by United States. Tax Court - 1955Full view - About this book
| United States. Supreme Court - Courts - 1953 - 874 pages
...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...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... | |
| United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1954 - 1160 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... | |
| United States. Court of Claims - Law reports, digests, etc - 1929 - 762 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... | |
| Wisconsin - Session laws - 1935 - 1308 pages
...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...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... | |
| Wisconsin - Bills, Private - 1935 - 1310 pages
...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...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... | |
| Emerson Emanuel Rossmoore - Income tax - 1922 - 592 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 - Law - 1922 - 756 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 - Law - 1922 - 1028 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... | |
| Irving Bank. Columbia Trust Company - Income tax - 1923 - 148 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 - 1923 - 30 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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