[Download] "Gilford v. Commissioner of Internal Revenue." by United States Court Of Appeals Second Circuit # eBook PDF Kindle ePub Free
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. § 117 (a) (11), (e) (1) as amended by § 150(c) of the Revenue Act of 1942, 26 U.S.C.A. § 117(a) (11), (e) (1).
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