 | United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pàgines
...provisions of section 117 (d) of the Revenue Act of 1934, which provided in part : "Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges." The Court held that the amount received from... | |
 | Wisconsin - 1935 - 1308 pàgines
...corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | Philippines - 1986 - 492 pàgines
...or embezzlement giving rise to the loss (4) Capital losses — (A) Limitation. — Losses from sales or exchanges of capital assets shall be allowed only to the extent provided in Section 34. (B) Securities becoming worthless. — If securities as defined in Section 20 become worthless... | |
 | Wisconsin - 1935 - 1310 pàgines
...corporation prior to the receipt of the stock or securities upon such distribution. 4. Losses from sales or exchanges of capital assets shall be allowed only to the extent of two thousand dollars plus the gains from such sales or exchanges. If a bank or trust company incorporated... | |
 | United States. Internal Revenue Service - 1951 - 530 pàgines
...a corporation affiliated with, the taxpayer), or rights to subscribe for OF to receive such shares, become worthless during the taxable year and are capital assets, the loss resulting therefrom shall be considered as a loss from the sale or exchange, on the last day of euch taxable year, of capital... | |
 | 1954 - 766 pàgines
...1938, (1) If shares of stock In a corporation or rights to subscribe for or to receive such shares become worthless during the taxable year and are capital assets, the loss resulting therefrom Is considered as a loss from the sale or exchange, on the last day of the taxable year, of capital... | |
 | 1951 - 984 pàgines
...shares of stock in a corporation or rights to subscribe for or to receive such shares become worthies? during the taxable year and are capital assets, the loss resulting therefrom в considered as a loss from the sale or exchange, on the last day of the taxable year, of capital... | |
 | United States. Congress. Senate. Committee on Finance - 1934 - 630 pàgines
...(d)) of the bill affecting limitation on capital losses is very brief and reads: "Losses from sales or exchanges of capital assets shall be allowed only to the extent of gains from such sales or exchanges." Another paragraph defines capital assets as " property held... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pàgines
...other disposition of which was not deductible. (d) LIMITATION ON CAPITAL LOSSES. — Losses from sales or exchanges of capital assets shall be allowed only to the extent of $2,000 plus the gains from such sales or exchanges. If a bank or trust company incorporated under... | |
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Capital losses. Losses from sales or exchanges of capital assets shall be allowed only to the extent allowed in sections 1211 and 1212. 
