 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 페이지저자: United States. Internal Revenue Service - 1975 - 106 페이지전체보기 - 도서 정보
 | United States. Bureau of Internal Revenue - 1948
...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 페이지
...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... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 페이지
...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... | |
 | United States. Board of Tax Appeals - 1937
...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... | |
 | 1939
...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... | |
 | 1939
...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... | |
 | United States. Internal Revenue Service - 1935
...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,... | |
 | 1976
...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... | |
 | 1960
...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... | |
 | 1998
...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...constitutes the carrying on of a trade or business, and officers of corporations, members of partnerships, or fiduciaries, who In their Individual capacities... | |
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