 | United States. Internal Revenue Service - Tax administration and procedure - 1959 - 1518 pages
...— (1) GENERAL RULE — -INCOME FKOM — (A) a sale or other disposition of real property, or (B) a casual sale or other casual disposition of personal...of the taxable year) for a price exceeding $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in... | |
 | Administrative law - 1967 - 370 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...of the taxable year) for a price exceeding $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and in... | |
 | Administrative law - 1967 - 340 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...the close of the taxable year) for a price exceeding (1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis... | |
 | Administrative law - 1971 - 372 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...the close of the taxable year) for a price exceeding $1.000, may (under regulations prescribed by the Secretary or his delegate) be returned on tbe basis... | |
 | Administrative law - 1973 - 392 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...the close of the taxable year) for a price exceeding $ 1.000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis... | |
 | United States - 1939 - 958 pages
...the total contract price. (6) SALES OF REALTY AND CASUAL SALES OF PERSONALTY. — In the case of (1) a casual sale or other casual disposition of personal...the close of the taxable year} for a price exceeding $1 ,000, or (2) of a sale or other disposition of real property, if in either case the initial payments... | |
 | Administrative law - 1972 - 384 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...the close of the taxable year) for a price exceeding $1.000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis... | |
 | Administrative law - 1969 - 370 pages
...personalty — (1) General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual sale or other casual disposition of personal...the close of the taxable year) for a price exceeding »1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis... | |
 | Administrative law - 1959 - 1338 pages
...General rule. Income from — (A) A sale or other disposition of real property, or (B) A casual eale or other casual disposition of personal property (other...of the taxable year) for a price exceeding $1,000, may (under regulations prescribed by the Secretary or his delegate) be returned on the basis and In... | |
 | United States. Tax Court - Law reports, digests, etc - 1965 - 916 pages
...— (1) GENERAL BDLB. — Income from — (A) a sale or other disposition of real property, or (B) a casual sale or other casual disposition of personal...(other than property of a kind which would properly be Included In the Inventory of tbe taxpayer if on hand at tbe close of tbe taxable year) for a price... | |
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... (b) Sales of realty and casual sales of personalty. — In the case (1) of a casual sale or other casual disposition of personal property (other than property of a kind which would properly be included in the inventory of the taxpayer if on hand at... 
