 | United States. Congress. House. Committee on Ways and Means - 1927 - 1034 sivua
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business) but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States. Congress. House. Committee on Ways and Means - 1927 - 1032 sivua
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business) but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | Homer Bews Vanderblue, Charles Insco Gragg - 1927 - 702 sivua
...section means property acquired and held by the taxpayer for profit or investment for more than two years (whether or not connected with his trade or business), but does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade... | |
 | United States - 1928 - 268 sivua
...capital deductions. (8) " Capital assets " means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...taxpayer primarily for sale in the course of his trade or business. For the purposes of this definition — (A) In determining the period for which the taxpayer... | |
 | United States - 1928 - 1164 sivua
...deductions ; and "(8) The term 'capital assets' means property held by the taxpayer for more than two years (whether or not connected with his trade or business),...taxpayer primarily for sale In the course of his trade or business. "(b) In the case of any taxpayer (other than a corporation) who for any taxable year derives... | |
 | Clem Wetzell Collins - 1928 - 976 sivua
...1921." Section 206 (a) (6). "The term 'capital assets' as used in this section for more than two years (whether or not connected with his trade or business but does not include property held for the personal use or consumption of the taxpayer or his family, or stork in trade... | |
 | Robert Hiester Montgomery - 1927 - 1510 sivua
..."Stock-in-trade" and other property specifically excepted. — The law states that the term capital assets "does not include stock in trade of the taxpayer or...taxpayer primarily for sale in the course of his trade or business." [Section 208 (a-8).] The last clause is designed to reach items, such as real estate held... | |
 | 1954 - 766 sivua
...total amount received or accrued during such period from the sale, exchange, or other disposition of stock in trade of the taxpayer or other property of...taxable year, or property held by the taxpayer primarily for sale to customer* in the ordinary course of He trade or business, and (b) The groe* income, attributable... | |
 | United States. Internal Revenue Service - 1950 - 464 sivua
...capital assets is derived from sales of property defined as capital assets. The term capital asset means property held by the taxpayer (whether or not...with his trade or business), but does not include (1) stock in trade or other property which would properly be included in inventory if on hand at the... | |
 | Robert Hiester Montgomery - 1927 - 1510 sivua
...that such a capital asset is subject to the capital gains provisions of the law if it is "property held by the taxpayer primarily for sale in the course of his trade or business." Taxpayers should be careful hereafter to analyze their income statements. It is not considered... | |
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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... 
