 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...  The Laws of Wisconsin - Side 879av Wisconsin - 1935Uten tilgangsbegrensning - Om denne boken
 | United States. Supreme Court - 1953 - 874 sider
...GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the taxpayer...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 - 1938 - 834 sider
...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),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal... | |
 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 sider
...Capital gains and losses — (a) Definitions. "As used in this chapter — "(1) Capital assets. "The term 'capital assets' means property held by the taxpayer...with his trade or business), but does not include — "(A) stock in trade of the taxpayer or other property of a kind which would properly be included... | |
 | United States. Court of Claims, Audrey Bernhardt - 1955 - 908 sider
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade... | |
 | United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 sider
..."property * The store at Wynne, Arkansas, baa continued In operation. •The term "capital assets" mean* property held by the taxpayer (whether or not connected with his trade or business), bat does not include • • • property, nsed in the trade or business, of a character which la subject... | |
 | United States. Court of Claims - 1929 - 762 sider
...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... | |
 | Wisconsin - 1935 - 1310 sider
...taxpayer, other than a corporation, only the following percentages of the gain or loss recognized upon the sale or exchange of a capital asset shall be taken...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... | |
 | United States - 1921 - 642 sider
...capital assets." erty 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 m trade of... | |
 | John Harold Sears - 1922 - 732 sider
...property (including securities) acquired by the taxpayer for profit and held for more than two years (whether or not connected with his trade or business), but does not include property held for personal use, or stock in trade or other property which would properly be included... | |
 | 1922 - 500 sider
...denned as "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 personal use or consumption of the taxpayer or his family, or stock in trade." Beginning... | |
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