Supreme Court Reporter, Volum 61West Publishing Company, 1941 |
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Side 329
... held by the Alien Prop- erty Custodian . The pertinent parts of the section are set forth in the margin . 501 3 [ 1 ] The statute provides that any per- son not an enemy or ally of enemy " claiming " any interest or right in the ...
... held by the Alien Prop- erty Custodian . The pertinent parts of the section are set forth in the margin . 501 3 [ 1 ] The statute provides that any per- son not an enemy or ally of enemy " claiming " any interest or right in the ...
Side 797
... held by the taxpay- er for more than two years . " § 101 ( c ) ( 8 ) . And § 101 ( c ) ( 8 ) ( B ) provides : " In determining the period for which the tax- payer has held property however acquired there shall be included the period for ...
... held by the taxpay- er for more than two years . " § 101 ( c ) ( 8 ) . And § 101 ( c ) ( 8 ) ( B ) provides : " In determining the period for which the tax- payer has held property however acquired there shall be included the period for ...
Side 1193
... held by the taxpayer for more than two years " , taxpayer who was beneficiary of testamentary trust " held " such securities which were delivered to him as remainderman pursuant to the will and sold by him , from the date of testatrix ...
... held by the taxpayer for more than two years " , taxpayer who was beneficiary of testamentary trust " held " such securities which were delivered to him as remainderman pursuant to the will and sold by him , from the date of testatrix ...
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