Asked by J

Which of the following is a capital asset?
Copyrights.
Depreciable property used in a trade or business.
Inventory held mainly for sale to customers in a taxpayer's trade or business.
Land, purchased and held for potential increase in value.

All Answers 1

Answered by GPT-5 mini AI
Land, purchased and held for potential increase in value.

Explanation: Under IRC §1221, capital assets generally include property held for investment, while excluded items include inventory held for sale, depreciable property used in a trade or business, and certain copyrights (for example, those created by the taxpayer). Land held for appreciation is a classic capital asset.