American Law Reports Annotated, Svazek 106Lawyers Co-operative Publishing Company, 1937 |
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Strana 257
... held that the balance of the tract , which he sold unimproved as it was when he ac- quired it , was a capital asset and not part of his stock in trade or property held by him primarily for sale in the course of his trade or business as ...
... held that the balance of the tract , which he sold unimproved as it was when he ac- quired it , was a capital asset and not part of his stock in trade or property held by him primarily for sale in the course of his trade or business as ...
Strana 258
... held that he did not hold securities " primarily for sale in the course of his trade or business " within the provision exclud- ing property so held from the category of " capital assets . " Thus , in Taylor v . Commissioner of Internal ...
... held that he did not hold securities " primarily for sale in the course of his trade or business " within the provision exclud- ing property so held from the category of " capital assets . " Thus , in Taylor v . Commissioner of Internal ...
Strana 259
... held to be capital assets and not part of the tax- payer's stock in trade , nor property which would properly be included in an inventory , nor property held pri- marily for sale in the course of the taxpayer's trade or business , where ...
... held to be capital assets and not part of the tax- payer's stock in trade , nor property which would properly be included in an inventory , nor property held pri- marily for sale in the course of the taxpayer's trade or business , where ...
Obsah
Bailey 1925 211 Ky 59 276 S W 1889 45 N J Eq 341 19 A 465 | 50 |
Iowa | 186 |
bonte 1911 210 Mass 319 96 N E a New Jersey domicil McGean v | 256 |
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