 | United States. Bureau of Internal Revenue - Taxation - 1950 - 200 pages
...losses arising from the disposition or conversion of property which is not considered as either (1) stock in trade or other property of a kind which would...includible in Inventory if on hand at the close of the taxable year, or (2) property held primarily for sale to customers in the ordinary course of a... | |
 | United States - Law - 1953 - 1744 pages
...property is neither (i) stock in trade or other property of a kind which would properly be ineludible for depletion and for depreciation of improvements, according to the peculiar conditions in the ordinary course of the trade or business; (5) The deduction for net operating losses provided... | |
 | Administrative law - 1968 - 788 pages
...cutting or disposal of timber, even though held primarily for sale to customers, if section 117(j) of the Internal Revenue Code is applicable to such...(ii) property held primarily for sale to customers in the ordinary course of a trade or business. For the purpose of the special rule in this subparagraph,... | |
 | Administrative law - 1967 - 742 pages
...cutting or disposal of timber, even though held primarily for sale to customers, if section 117(j) of the Internal Revenue Code is applicable to such...inventory if on hand at the close of the taxable year, nor (li) property held primarily for sale to customers in the ordinary course of a trade or business. For... | |
 | Administrative law - 1974 - 880 pages
...such gain or loss; and (3) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither (i) stock in...(ii) property held primarily for sale to customers in the ordinary course of a trade or business. For the purpose of the special rule In subparagraph... | |
 | Administrative law - 1975 - 1116 pages
...such gain or loss; and (4) From the sale, exchange, involuntary conversion, or other disposition of property if such property is neither: (i) Stock in...(ii) Property held primarily for sale to customers in the ordinary course of a trade or business. (b) For the purpose of the special rule in paragraph... | |
 | Administrative law - 1995 - 950 pages
...exchange, involuntary conversion, or other disposition of property if such property is neither (1) stock in trade or other property of a kind which would...(ii) property held primarily for sale to customers in the ordinary course of a trade or business. For the purpose of the special rule in subparagraph... | |
 | Administrative law - 1961 - 636 pages
...such gain or loss, or (C) From the sale, exchange, involuntary conversion, or other disposition of property if such property is neither — (i) Stock...inventory if on hand at the close of the taxable year, nor (11) Property held primarily for sale to customers in the ordinary course of the trade or business;... | |
 | Administrative law - 1971 - 1792 pages
...such gain or loss; and (3) from the sale, exchange, Involuntary conversion, or other disposition of property If such property Is neither (I) stock in...Includible In inventory If on hand at the close of thr taxable year, nor (ii) property held primarily for sale to customers In the ordinary course of... | |
 | United States - 1949 - 1882 pages
...exchange, involuntary conversion, or other disposition of property if such property is neither (A) stock in trade or other property of a kind which would...inventory if on hand at the close of the taxable year, nor (B) property held primarily for sale to customers in the ordinary course of a trade or business. The... | |
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... (B) from the cutting of timber, or the disposal of timber or coal, if section 631 applies to such gain or loss, or (C) from the sale, exchange, involuntary conversion, or other disposition of property if such property is neither — (i) stock in trade... 
