 | New York (State) - 1935 - 1272 sivua
...tangible personal property having an actual situs within the state. Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions. § 3. Paragraph lettered (b) of the division of such section num- 1 10, bered ten, such... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 sivua
...within the provisions of section 117 (d) of the Revenue Act of 1934, which provided in part : "Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges." The Court held that the amount received from an... | |
 | United States. Court of Claims, Audrey Bernhardt - 1951 - 840 sivua
...connected with the trade or business ; or ***** (h) WAGERING LOSSES. — Losses from wagering transactions shall be allowed only to the extent of the gains from such transactions. The amounts of $12,200.69 and $66,570.98 represent the excess of William E. Skeeles'... | |
 | Wisconsin - 1935 - 1308 sivua
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | Philippines - 1986 - 492 sivua
...robbery, theft, or embezzlement giving rise to the loss (4) Capital losses — (A) Limitation. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in Section 34. (B) Securities becoming worthless. — If securities as defined in Section... | |
 | Wisconsin - 1935 - 1310 sivua
...distributing corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | United States. Internal Revenue Service - 1951 - 530 sivua
...table B, page 446) and other than bonds issued by a government or political subdivision thereof arc allowed only to the extent of the gains from such sales or exchanges. This limitation does not apply to banks, trust companies, or dealers in securities. (The Revenue Act... | |
 | 1951 - 984 sivua
...table B, pape 4621 and othtr than bonds issued by a government or political subdivision thereof are allowed only to the extent of the gains from such sales or exchances. This limitation does not apply to banks, trust companies, or dealers in securities. (The... | |
 | United States. Internal Revenue Service - 1931 - 1916 sivua
...than capital assets and other than bonds issued by a government or political subdivision thereof) are allowed only to the extent of the gains from such sales or exchanges. (it) Net loss for prior year resulting from the operation of any trade or business regularly carried... | |
 | United States. Congress. Senate. Committee on Finance - 1932 - 1476 sivua
...defined in subsection (v) of this section) which are not capital assets (as defined in section 101) shall be allowed only to the extent of the gains from such sales or exchanges. This subsection shall not apply to a dealer in securities in respect of transactions- in the ordinary... | |
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Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212. 
