Ky. Rev. Stat. » Chapter 141

Ky. Rev. Stat. § 141.100

Repealed, 1954

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Catchline at repeal: Gains or losses from sale or exchange of property. History: Repealed 1954 Ky. Acts ch. 79, sec. 35, effective June 17, 1954. -- Amended 1948 Ky. Acts ch. 93, sec. 6. -- Recodified 1942 Ky. Acts ch. 208, sec. 1, effective October 1, 1942, from Ky. Stat. secs. 4281b-2, 4281b-6, 4281b-7

Notes of Decisions
Cited in 4 cases, 1953–1959 · leading case: Collins v. Kentucky Tax Commission
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Collins v. Kentucky Tax Commission (1953) kyctapphigh · cites it 4× “* * * In a distribution at the time of dissolution all money or other property received that is not in effect a distribution of earnings of the corporation shall be treated under subsection (1) of KRS 141.100. * * *” The taxpayer relies on KRS 141.”
Clayton & Lambert Mfg. Co. v. Kentucky State Tax Commission (1954) kyctapp “” and on KRS 141.100, which provides: ' “(2) Income realized or 'loss' sustained 'fr'om the sale of'property held two years or more shall be ignored in computing income for the purposes of this chapter * * The Commission .”
Luckett v. Kentucky Trust Co. (1959) kyctapp · cites it 4× “” And in connection with property which is not earnings or profits, that "In a distribution at the time of dissolution all money or other property received that is not in effect a distribution of earnings of the corporation' shall be treated under subsection (1) of KRS 141.100.”…”
Maxwell v. Commonwealth (1953) kyctapp “” KRS 141.100(1) and (2), “Gains or losses from the sale or other disposition of any property * * shall be treated for the purposes of this chapter as all other income or loss, if the property is disposed of within two years from the time acquired.”
— Ky. Rev. Stat. § 141.100(1) — 1 case
Maxwell v. Commonwealth (1953) kyctapp “” KRS 141.100(1) and (2), “Gains or losses from the sale or other disposition of any property * * shall be treated for the purposes of this chapter as all other income or loss, if the property is disposed of within two years from the time acquired.”
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