 Stock in trade of the taxpayer or other property of 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 to customers in the ordinary...  Reports of the Tax Court of the United States - Page 230by United States. Tax Court - 1974Full view - About this book
 | United States. Congress. Senate. Committee on Finance - United States - 1939 - 1104 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...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. (b) GAIN OR LOSS IN ASSETS OTHER... | |
 | Almanacs, American - 1924 - 1040 pages
...for more than two years (whether or not connected with his trade or business), but does not include eld : and it gives to ambitious, corrupted or deluded citizens (w would properly be included in the inventory of the taxpayer if on hand at the close о f the taxable... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - Internal revenue - 1938 - 700 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. (c) DETERMINATION or PERIOD... | |
 | Administrative law - 1941 - 1688 pages
...property held by the taxpayer (whether or not connected with his trade or business) , but does not Include RH8 for sale to customers In the ordinary course of his trade or business, or property, used in the trade... | |
 | Administrative law - 1939 - 1030 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. •tFor statutory and source... | |
 | Administrative law - 1940 - 1806 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 bis trade or business, or property, used In the trade... | |
 | United States - Law - 1953 - 1744 pages
...total amount received or accrued during such period from the sale, exchange, or other disposition of 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 its trade or business, and (B) The gross income, attributable... | |
 | United States. Congress. House. Committee on Ways and Means - Finance - 1942 - 1270 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, other than improvements... | |
 | United States. Tax Court - Government publications - 1988 - 1400 pages
...certain types of property from capital asset status. The first two statutory exceptions are as follows: (1) stock in trade of the taxpayer or other property...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business; (2) property, used in his trade... | |
 | United States. Tax Court - Government publications - 1991 - 968 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... | |
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