 | United States. Supreme Court - Courts - 1953 - 874 pages
...THE TRADE OR BUSINESS. — "For the purposes of this subsection, the term 'property used in the trade or business' means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | United States. Court of Claims, Audrey Bernhardt - Law reports, digests, etc - 1949 - 832 pages
...THE TRADE OR BUSINESS. — For the purposes of this subsection, the term 'property used in the trade or business' means property used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months,... | |
 | Maritime law - 1973 - 1212 pages
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 | Taxation - 1959 - 1590 pages
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 | Taxation - 1948 - 1762 pages
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 | Taxation - 1955 - 1708 pages
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Property Used in the Trade or Business. — (1) Definition of property used in the trade or business. — For the purposes of this subsection, the term "property used in the trade or business... 
