Changing Concepts of Capital Gains Taxation
| dc.contributor.author | Griffin, Roy L. | |
| dc.date.accessioned | 2023-05-03T17:17:45Z | |
| dc.date.available | 2023-05-03T17:17:45Z | |
| dc.date.issued | 1950-06 | |
| dc.description | 130 pages | en_US |
| dc.description.abstract | A capital gain or loss results from the sale or exchange of a capital asset. It is the difference between the purchase price or acquisition value and the selling price or taxable exchange value of a capital asset. A capital asset is often defined as any asset held not in the ordinary course of the individual's business. Unless otherwise provided by law, capital assets are all assets except: (1) stock in trade or property held primarily for sale or customers; (2) depreciable property or real estate used in trade or business; (3) Federal, State, and Municipal obligations issued after arch 1, 1941, on a discount basis and payable without interest at a fixed maturity date; and (4) personal consumption goods. | en_US |
| dc.identifier.uri | https://hdl.handle.net/1794/28246 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Oregon | en_US |
| dc.rights | Creative Commons BY-NC-ND 4.0-US | en_US |
| dc.subject | civil war income tax | en_US |
| dc.subject | capital loss | en_US |
| dc.subject | per centum rates | en_US |
| dc.title | Changing Concepts of Capital Gains Taxation | en_US |
| dc.type | Thesis / Dissertation | en_US |