 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. Congress. Senate. Select Committee on Small Business - 1956 - 134 페이지
...of deriving a gain or profit. The securities inventoried may not include those held for investment. You are not a dealer in securities if you buy and...officer of a corporation or a member of a partnership. If you do not qualify as a dealer you are not permitted to inventory your securities. MINERS AND MANUFACTURERS... | |
 | 1961 - 566 페이지
...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... | |
 | 1965 - 598 페이지
...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. (d) Gain or loss from disposition of property. There... | |
 | United States. Tax Court - 1954 - 1210 페이지
...them to customers, with a view to the gains and profits that may be derived therefrom. Taxpayers who buy and sell or hold securities for investment or...selling constitutes the carrying on of a trade or business, are not dealers in securities (Section 29.22 (c) (5) , Regulations 111, Internal Revenue... | |
 | 1969 - 548 페이지
...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...such buying or selling constitutes the carrying on oí a trade or business, and officers of corporations, members of partnerships, 01 fiduciaries, who... | |
 | 1973 - 882 페이지
...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. § 1.1402 (a) -6 Gain or loss from disposition of... | |
 | 1968 - 348 페이지
...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... | |
 | 1949 - 774 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... | |
 | 1972 - 580 페이지
...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... | |
 | 1970 - 772 페이지
...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. § 1.1402 (a) -6 Gain or loss from disposition of... | |
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