 | New York (State) - Taxation - 1921 - 324 pages
...business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a taxpayer other than a resident of the state, only as to such transactions in... | |
 | National City Company - Income tax - 1921 - 104 pages
...82 "(5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a non-resident alien individual only if and to the extent that the profit, if such... | |
 | National Tax Association - Corporations - 1921 - 76 pages
...business; (e) Losses sustained during the income year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; (f ) Losses sustained during the income year, of property not connected with thetrade or business,... | |
 | New York (State) - Session laws - 1921 - 1090 pages
...business. 5. Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; but in the case of a taxpayer other than a resident of the state, only as to such transactions in real... | |
 | United States. Internal Revenue Service - Excess profits tax - 1921 - 348 pages
...business; (5) Losses sustained during the taxable year and not compensated (or by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business ; but in the case of a nonresident alien individual only as to such transactions within the United... | |
 | Louisiana (State). Assessment and Taxation Commission - Taxation - 1921 - 294 pages
...business; (e) Losses sustained during the income year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; (f) Losses sustained during the income year, of property not connected with the trade or business,... | |
 | Alzada Comstock - Business & Economics - 1921 - 260 pages
...business; (e) Losses sustained during the income year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit, though not connected with the trade or business; (f) Losses sustained during the income year, of property not connected with the trade or business,... | |
 | Irving National Bank, New York - 1921 - 140 pages
...within the United States bears to the amount of his gross income from all sources. (3) Losses incurred in any transaction entered into for profit, though not connected with the business or trade or arising from casualty or theft, are confined to transactions and property within... | |
 | Virginia - Law - 1922 - 1356 pages
...income year and not compensated for by insurance or otherwise if incurred in trade or business, or if incurred in any transaction entered into for profit though not connected with the trade or business; and also losses sustained during the income year of property not connected with the trade or business,... | |
 | Emerson Emanuel Rossmoore - Income tax - 1922 - 592 pages
.... . (5) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in any transaction entered into for profit,...though not connected with the trade or business-. . . . No deduction shall be allowed under this paragraph for any loss claimed to have been sustained... | |
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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... 
