 | United States. Supreme Court - 1972 - 1128 páginas
...§ 23 (e) (2) of the 1939 Code. The standard prescribed by that statute was incurrence of the loss "in any transaction entered into for profit, though not connected with the trade or business." The Court rejected this approach and held that the loss was a nonbusiness bad debt subject to short-term... | |
 | United States. War Department - 1919 - 634 páginas
...taxable year, if incurred in business or trade, not compensated for by insurance or otherwise. Fifth. Losses sustained during the taxable year and not compensated...in the case of a nonresident alien individual only as to such transactions within the United States. Sixth. Losses sustained during the taxable year of... | |
 | Ewell D. Moore - 1919 - 36 páginas
...insurance or otherwise, if incurred in trade or business; 5. Losses sustained in the taxable year and not compensated for by insurance or otherwise, if...though not connected with the trade or business, but in case of a non-resident alien individual only as to such transactions in the US; 6. Losses sustained... | |
 | National City Company, United States - 1919 - 104 páginas
...a kind tending to increase the value of the property assessed), upon property or business; 65. (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business ; 66. (5) Losses sustained during the taxable year and not compensated for by insurance... | |
 | 1920 - 36 páginas
...the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; 6. Losses sustained during the taxable year and not...profit, though not connected with the trade or business; 6. Losses sustained during the taxable year of property not connected with the trade or business if... | |
 | Irving National Bank, New York - 1920 - 150 páginas
...benefits of a kind tending to increase the value of the property assessed), upon property or business. 4. Losses, sustained during the taxable year and not...compensated for by insurance or otherwise, if incurred in trade or business. 5. Losses, sustained during the taxable year and not compensated for by insurance... | |
 | United States - 1920 - 1064 páginas
...Article 133. RegulatIons No. 45, relatIng to taxes for local assessments, amended. (TD 2937.) L0SCCL (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; Article 141, Regulations No. 45, amended. (TD ¿72.) Same. (5) Losses sustained... | |
 | Irving National Bank, New York - 1921 - 140 páginas
...taxable year and not compensated for by insurance or otherwise, if incurred in trade or business. (5) Losses sustained during the taxable year and not compensated...profit, though not connected with the trade or business. (6) Losses sustained during the taxable year of property not connected with the trade or business if... | |
 | Louisiana (State). Assessment and Taxation Commission - 1921 - 294 páginas
...insurance or otherwise, if incurred in trade or business; (e) Losses sustained during the income year and not compensated for by insurance or otherwise, if...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,... | |
 | Rex Frye - 1921 - 350 páginas
...benefits of a kind tending to increase the value of the property assessed), upon property or business; (4) Losses sustained during the taxable year and not compensated for by insurance or otherwise, if incurred in trade or business; *****#****# (7) Debts ascertained to be worthless and charged off within the taxable... | |
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(6) 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 nonresident alien individual... 
