Pretraživanje Slike Karte Play YouTube Vijesti Gmail Disk Više »
Prijava
Books Knjige
" 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... "
United States Reports: Cases Adjudged in the Supreme Court at ... and Rules ... - Stranica 264
napisao/la United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1958
Potpun prikaz - O ovoj knjizi

United States Reports: Cases Adjudged in the Supreme Court, Opseg 345

United States. Supreme Court - 1953 - Broj stranica: 874
...CAPITAL GAINS AND LOSSES. "(a) DEFINITIONS. — As used in this chapter — "(1) CAPITAL ASSETS. — The term 'capital assets' means property held by the...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...
Potpun prikaz - O ovoj knjizi

Cases Decided in the United States Court of Claims ... with ..., Opseg 122

United States. Court of Claims, Audrey Bernhardt - 1952 - Broj stranica: 936
...Revenue Code; 26 USC §117 (a) (1) (1946 Edition), provides in part as follows : (1) Capital assets. — The term "capital assets" means property held by the...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business, * * *. The contract with Twentieth...
Potpun prikaz - O ovoj knjizi

Cases Decided in the Court of Claims of the United States, Opseg 86

United States. Court of Claims - 1938 - Broj stranica: 834
...capital deductions. (8) "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. * * *. [Italics supplied.] The Commissioner of Internal...
Potpun prikaz - O ovoj knjizi

Cases Decided in the United States Court of Claims ... with ..., Opseg 149

United States. Court of Claims, Audrey Bernhardt - 1962 - Broj stranica: 964
...117. Capital gains and losses — (a) Definitions. "As used in this chapter — "(1) Capital assets. "The term 'capital assets' means property held by...with his trade or business), but does not include — "(A) stock in trade of the taxpayer or other property of a kind which would properly be included...
Potpun prikaz - O ovoj knjizi

Cases Decided in the United States Court of Claims ... with ..., Opseg 131

United States. Court of Claims, Audrey Bernhardt - 1955 - Broj stranica: 908
...trade or business." Capital assets are defined by section 117 of the Internal Revenue Code of 1939 as "property held by the taxpayer (whether or not connected...with; his trade or business), but does not include * * * property held by the taxpayer primarily for sale to customers in the ordinary course of his trade...
Potpun prikaz - O ovoj knjizi

Cases Decided in the United States Court of Claims ... with ..., Opseg 126

United States. Court of Claims, Audrey Bernhardt - 1954 - Broj stranica: 1160
..."property * The store at Wynne, Arkansas, baa continued In operation. •The term "capital assets" mean* property held by the taxpayer (whether or not connected with his trade or business), bat does not include • • • property, nsed in the trade or business, of a character which la subject...
Potpun prikaz - O ovoj knjizi

Cases Decided in the Court of Claims of the United States, Opseg 67

United States. Court of Claims - 1929 - Broj stranica: 762
...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...
Potpun prikaz - O ovoj knjizi

The Laws of Wisconsin

Wisconsin - 1935 - Broj stranica: 1308
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
Potpun prikaz - O ovoj knjizi

Wisconsin Session Laws

Wisconsin - 1935 - Broj stranica: 1310
...centum if the capital asset has been held for more than 10 years. 2. For the purposes of this paragraph, "capital assets" means property held by the taxpayer...taxable year, or property held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. 3. For the purpose of paragraph...
Potpun prikaz - O ovoj knjizi

Statutes of the United States of America

United States - 1921 - Broj stranica: 642
...capital assets." erty 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 m trade of...
Potpun prikaz - O ovoj knjizi




  1. Moja knjižnica
  2. Pomoć
  3. Napredno pretraživanje knjiga
  4. Preuzmite ePub
  5. Preuzmite PDF