 | United States. Supreme Court - 1953 - Broj stranica: 874
..."(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'...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 - 1949 - Broj stranica: 832
...(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'...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. Internal Revenue Service - 1951 - Broj stranica: 530
...business, of a character which is subject to the allowance for depreciation provided in section 23 (1), held for more than 6 months, and real property used in the trade or business, held for more than G months, which is not (a) property of a kind which would properly be ineludible in the inventory of... | |
 | 1951 - Broj stranica: 984
...trade or buttneit, — The term "property used in the trade or business" as used in section 117 (J) means property used in the trade or business, of a character which is subject to the allowance for depreciation provided In section 23 (I), held for more than в month»,... | |
 | United States - 1953 - Broj stranica: 1744
...— (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"...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (I), held for more than 6 months,... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - Broj stranica: 1636
...meaning property of a character which is subject to the allowance for depreciation and which has been held for more than 6 months, and real property used...business held for more than 6 months, which is not includible in the inventory of the taxpayer and is not intended primarily for sale to customers in... | |
 | United States, Walter Elbert Barton - 1944 - Broj stranica: 1286
...(1) Definition of property need in the trade or business. — For the purposes of this subsection, the term "property used in the trade or business"...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. Congress. Joint Committee on Internal Revenue Taxation - 1944 - Broj stranica: 336
...(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"...used in the trade or business, of a character which is subject to the allowance for depreciation provided in section 23 (l), held for more than 6 months,... | |
 | United States. Internal Revenue Service - 1944 - Broj stranica: 358
...taxpayer primarily for sale to customers in the ordinary course of his trade or business, or property used in the trade or business of a character which is subject...allowance for depreciation provided in section 23(1), or an obligation of the United States or any of iU possessions, or of a State or Territory, or any... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - Broj stranica: 350
...(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"...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,... | |
| |
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... 
