New York University Law Quarterly Review, Volume 20Board of the New York University Law Quarterly Review, 1945 - Electronic journals 1947-1951 volumes contain fifth issue: Survey of New York Law. |
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Page 370
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business " is not a capital asset.23 Litigation involving this clause has been voluminous , but not always illuminating.24 Thus , one individual ...
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business " is not a capital asset.23 Litigation involving this clause has been voluminous , but not always illuminating.24 Thus , one individual ...
Page 374
... held for sale rather than for use appears the more per- suasive , where it is not shown that the taxpayer used the motion picture rights other than for purposes of sale.58 Today , the clause relating to depreciable property plays a more ...
... held for sale rather than for use appears the more per- suasive , where it is not shown that the taxpayer used the motion picture rights other than for purposes of sale.58 Today , the clause relating to depreciable property plays a more ...
Page 370
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business ” is not a capital asset.23 Litigation involving this clause has been voluminous , but not always illuminating 24 Thus , one individual ...
... held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business ” is not a capital asset.23 Litigation involving this clause has been voluminous , but not always illuminating 24 Thus , one individual ...
Contents
LAW QUARTERLY REVIEW | 1 |
Reorganizations and the Excess | 23 |
ARTICLES | 84 |
17 other sections not shown
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Common terms and phrases
acquired action administrative agencies allowed am'd by Laws amendment American amount Appeals applied assets authority Bank basis beneficiary bonds capital civil claim Commerce Commission common conclusion Congress considered constitutional consul contract corporation counsel course crime criminal death decision defendant delegation determine distribution doctrine effect equity established evidence Executive existence fact federal give given granted hand held holding included income interest invested involved issue Judge judicial Justice legislative limited loss matter mortgage murder necessary operation opinion party pass period permit person practice present principle problem profits provisions question reason regulation relating Report respect result rule securities settlement slayer STAT statute stockholders Supp supra note Supreme Court tion trial trustee United York