 | 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 - Finance - 1923 - 256 pages
...not include property held for the personal use or consumption of the taxpayer or his family, or Btock 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... | |
 | James Irwin Tucker - Income tax - 1923 - 360 pages
...excepting such property as is held for his personal use or consumption (his dwelling for example), or "stock in trade of the taxpayer or other property of a kind properly included in an inventory." The capital net gain provisions are primarily for the purpose of... | |
 | United States. Internal Revenue Service - Income tax - 1924 - 396 pages
...this title, after excluding ail items of capital gain, capital loss^ and capital deductions; and (8) The term "capital assets " means property held by...taxable year, or property held by the taxpayer primarily for sals in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)... | |
 | United States - Finance - 1924 - 260 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 inPARTS OP INCOME SUBJECT TO RATES FOR DIFFERENT YEARS. Sec 206. That whenever parts... | |
 | Eric Louis Kohler - Accounting - 1924 - 514 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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...partnership, 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 - Taxation - 1927 - 1032 pages
...real property acquired by the taxpayer for investment and, held for any period of time, and all other property held by the taxpayer for more than two years...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 - Economics - 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... | |
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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... 
