 | United States. Supreme Court - Courts - 1953 - 874 pages
...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...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 - Law reports, digests, etc - 1938 - 834 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxpayer primarily for sale in the course of his trade or business. * * *. [Italics supplied.] The Commissioner of Internal Eevenue held in his construction... | |
 | Wisconsin - Session laws - 1935 - 1308 pages
...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...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... | |
 | Wisconsin - Bills, Private - 1935 - 1310 pages
...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...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... | |
 | Irving Bank-Columbia Trust Company - Income tax - 1925 - 152 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...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... | |
 | John F. Sherwood - Income tax - 1925 - 206 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...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... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - Income tax - 1925 - 580 pages
...1918. a kind which would properly be included in the inventory of the taxpayer if on hand at the close of the taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. SEC. 208. (b) In the case of any taxpayer (other than a corporation) who for any taxable... | |
 | Joseph Henry Beale, Roswell Foster Magill - Taxation - 1926 - 744 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...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... | |
 | Eric Louis Kohler - Income tax - 1927 - 618 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxpayer primarily for sale in the course of his trade or business. In determining the period for which the taxpayer has held property received on an exchange... | |
 | Homer Bews Vanderblue, Charles Insco Gragg - Economics - 1927 - 702 pages
...for more than two years (whether or not connected with his trade or business), but does not include stock in trade of the taxpayer or other property of...taxpayer primarily for sale in the course of his trade or business. 1 In regard to proposals for laying a levy on capital as a means of paying the New Zealand... | |
| |
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... 
