Search Images Maps Play YouTube News Gmail Drive More »
Sign in
Libros Libros
" 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... "
Revised Administrative Code of the Philippine Islands, 1934: Supplemental ... - Página 363
por Philippines - 1945 - 995 páginas
Vista completa - Acerca de este libro

United States Reports: Cases Adjudged in the Supreme Court, Volumen345

United States. Supreme Court - 1953 - 874 páginas
...CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the...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...
Vista completa - Acerca de este libro

Cases Decided in the United States Court of Claims ... with ..., Volumen122

United States. Court of Claims, Audrey Bernhardt - 1952 - 936 páginas
...Revenue Code; 26 USC §117 (a) (1) (1946 Edition), provides in part as follows : (1) Capital assets. — The term "capital assets" means property held by the...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * * *. The contract with Twentieth...
Vista completa - Acerca de este libro

Cases Decided in the Court of Claims of the United States, Volumen86

United States. Court of Claims - 1938 - 834 páginas
...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...
Vista completa - Acerca de este libro

Cases Decided in the United States Court of Claims ... with ..., Volumen149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 páginas
...117. Capital gains and losses — (a) Definitions. "As used in this chapter — "(1) Capital assets. "The term 'capital assets' means property held by...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...
Vista completa - Acerca de este libro

Cases Decided in the United States Court of Claims ... with ..., Volumen131

United States. Court of Claims, Audrey Bernhardt - 1955 - 908 páginas
...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...
Vista completa - Acerca de este libro

Cases Decided in the United States Court of Claims ... with ..., Volumen126

United States. Court of Claims, Audrey Bernhardt - 1954 - 1160 páginas
..."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...
Vista completa - Acerca de este libro

Cases Decided in the Court of Claims of the United States, Volumen67

United States. Court of Claims - 1929 - 762 páginas
...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...
Vista completa - Acerca de este libro

The Laws of Wisconsin

Wisconsin - 1935 - 1308 páginas
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "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. 3. For the purpose of paragraph...
Vista completa - Acerca de este libro

Wisconsin Session Laws

Wisconsin - 1935 - 1310 páginas
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "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. 3. For the purpose of paragraph...
Vista completa - Acerca de este libro

Statutes of the United States of America

United States - 1921 - 642 páginas
...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...
Vista completa - Acerca de este libro




  1. Mi biblioteca
  2. Ayuda
  3. Búsqueda avanzada de libros
  4. Descargar EPUB
  5. Descargar PDF