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µµ¼­ Taxpayers who buy and sell or hold securities for investment or speculation, irrespective...¿¡ ´ëÇØ °Ë»öÇÑ
" Taxpayers who buy and sell or hold securities for investment or speculation, irrespective of whether such buying or selling constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual... "
Effective Writing: A Workshop Course - 67 ÆäÀÌÁö
ÀúÀÚ: United States. Internal Revenue Service - 1975 - 106 ÆäÀÌÁö
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Internal Revenue Bulletin

United States. Bureau of Internal Revenue - 1950 - 200 ÆäÀÌÁö
...to the gains and profits that may be derived therefrom. Persons who buy and sell or hold stocks or securities for investment or speculation, irrespective...selling constitutes the carrying on of a trade or business, are not dealers in stocks or securities. Paragraph (4) excludes (1) gains or losses which...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue - 1933 - 452 ÆäÀÌÁö
...here provided may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 ÆäÀÌÁö
...here provided may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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Reports of the U.S. Board of Tax Appeals, 35±Ç

United States. Board of Tax Appeals - 1937 - 1380 ÆäÀÌÁö
...who buy and sell securities for investment or speculation, whether or not in their own account, and irrespective of whether such buying or selling constitutes the carrying on of a trade or business, are n->t regarded as dealers in securities within the meaning of this rule. The Finance Committee...
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The Code of Federal Regulations of the United States of America Having ...

1939 - 1030 ÆäÀÌÁö
...here provided may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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The Code of Federal Regulations of the United States of America ..., µµ¼­ 2

1940 - 1806 ÆäÀÌÁö
...here provided may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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The Code of Federal Regulations of the United States of America Having ...

1941 - 1688 ÆäÀÌÁö
...those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold secuiities for investment or speculation, irrespective of whether...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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Treasury Decisions Under Internal Revenue Laws of the United States, 32±Ç

United States. Internal Revenue Service - 1935 - 490 ÆäÀÌÁö
...to the gains and profits that may be derived therefrom. A corporation which buys and sells or holds securities for investment or speculation, irrespective...selling constitutes the carrying on of a trade or business, is not a dealer in securities. From the standpoint of the ownership of the outstanding stock,...
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The Code of Federal Regulations of the United States of America

1976 - 412 ÆäÀÌÁö
...this section may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960 - 1764 ÆäÀÌÁö
...this section may include only those held for purposes of resale and not for investment. Taxpayers who buy and sell or hold securities for investment or...constitutes the carrying on of a trade or business, and officers of corporations and members of partnerships who in their individual capacities buy and sell...
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