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(DOWNLOAD) "Gilford v. Commissioner of Internal Revenue." by United States Court Of Appeals Second Circuit * Book PDF Kindle ePub Free

Gilford v. Commissioner of Internal Revenue.

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eBook details

  • Title: Gilford v. Commissioner of Internal Revenue.
  • Author : United States Court Of Appeals Second Circuit
  • Release Date : January 05, 1953
  • Genre: Law,Books,Professional & Technical,
  • Pages : * pages
  • Size : 63 KB

Description

The question presented by this appeal is whether a loss from the sale of real estate which the petitioner sustained in 1944 was an ordinary loss and deductible only in that year or a capital loss which could be carried over to later years pursuant to I.R.C. Γ‚§ 117 (a) (11), (e) (1) as amended by Γ‚§ 150(c) of the Revenue Act of 1942, 26 U.S.C.A. Γ‚§ 117(a) (11), (e) (1).


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