 | United States, United States. Congress. House. Committee on Ways and Means - Finance - 1938 - 348 pages
...year and not compensated for by insurance or otherwise — ( 1 ) if incurred in trade or business ; or (2) if incurred in any transaction entered into for...profit, though not connected with the trade or business; or 28 (3) of property not connected with the trade or business, if the loss arises from fires, storms,... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 pages
...year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for...profit, though not connected with the trade or business ; or (3) of property not connected with the trade or business, if the loss arises from fires, storms,... | |
 | Administrative law - 1941 - 1688 pages
...year and not compensated for by Insurance or otherwise — (1) If Incurred In trade or business; or S:: J$PR |&C sG&j դ Q ٬ N Uٝh fșDZ j ... Nd 4 xB6 n @ c .K , B#̈́ ~;: or (3) of property not connected with the trade or business, If the loss arises from fires, storms,... | |
 | Administrative law - 1939 - 1030 pages
...year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for...profit, though not connected with the trade or business ; or (3) of property not connected with the trade or business, if the loss arises from fires, storms,... | |
 | Administrative law - 1940 - 1806 pages
...year and not compensated for by insurance or otherwise — (1) U Incurred In trade or business; or (2) If Incurred in any transaction entered into for...profit, though not connected with the trade or business; or (3) of property not connected with the trade or business, if the loss arises from fires, storms,... | |
 | United States. Supreme Court - Law reports, digests, etc - 1939 - 1032 pages
...net income there shall be allowed as deductions . . . losses sustained during the taxable year . . . (2) if incurred in any transaction entered into for...profit, though not connected with the trade or business; . . ." And sub-section (g) provides: "The basis for determining the amount of deduction for losses... | |
 | United States - Law - 1953 - 1744 pages
...year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or or (3) of property not connected with the trade or business, if the loss arises from fires, storms,... | |
 | United States, Walter Elbert Barton - Gifts - 1944 - 1286 pages
...for by insurance or otherwise — Sec. 23. (e) (1) if incurred in trade or business; or Sec. 23. (e) (2) if incurred in any transaction entered into for...profit, though not connected with the trade or business; or Sec. 23. (e) (3) of property not connected with the trade or business, if the loss arises from fires,... | |
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In the case of an individual, losses sustained during the taxable year and not compensated for by insurance or otherwise — (1) if incurred in trade or business; or (2) if incurred in any transaction entered into for profit, though not connected with... 
