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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... "
Revised Administrative Code of the Philippine Islands, 1934: Supplemental ... - Página 363
por Philippines - 1945 - 995 páginas
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American Federal Tax Reports, Volumen34

1947 - 1744 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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American Federal Tax Reports

1962 - 1928 páginas
[ Lo sentimos, el contenido de esta página está restringido. ]
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American Federal Tax Reports, Volumen2;Volumen28

1972 - 1578 páginas
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American Federal Tax Reports, Volumen28

1943 - 1556 páginas
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American Federal Tax Reports, Volumen27

1942 - 1236 páginas
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American Federal Tax Reports, Volumen44

1955 - 1708 páginas
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Comparison of the Revenue Acts of 1918 and 1921

United States - 1924 - 260 páginas
...does not include property held for the personal use or consumption of the taxpayer or his family, or stock in trade of the taxpayer or other property of a kind which would properly be inPARTS OP INCOME SUBJECT TO RATES FOR DIFFERENT YEARS. Sec 206. That whenever parts...
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Accounting Principles Underlying Federal Income Taxes: 1924

Eric Louis Kohler - 1924 - 514 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...
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Income Tax Accounting

John F. Sherwood - 1925 - 206 páginas
...capital gain; (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),...taxable year, or property held by the taxpayer primarily for sale in the course of his trade or business. (b) In the case of any taxpayer (other than a corporation)...
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Federal Income and Estate Tax Laws: Correlated and Annotated, Being a ...

Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 páginas
...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),...stock in trade of the taxpayer or other property of CAPITAL GAIN. SEC. 206. (a) That for the purpose of this title : (1) The term "capital gain" means...
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