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" ... (b) Interest. All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September... "
Reports of the U.S. Board of Tax Appeals - Page 394
by United States. Board of Tax Appeals - 1939
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959
...because of the I8ec. 23. Deductions from grogs Income. In computing net Income there shall be allowed as deductions : ***** (b) Interest. All Interest...obligations of the United States Issued after September 24, 1017, and originally subscribed for by the taxpayer) the Interest upon which Is wholly exempt from...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962
...of 1939, Sec. 23. Deductions from Gross Income. "In computing net income there shall be allowed as deductions: * * * (b) Interest. All interest paid...or accrued within the taxable year on indebtedness, * * *" 26 USC 1952 ed., Sec. 23. Internal Revenue Code of 1954, Sec. 163. Interest. "(a) General Rule....
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Cases Decided in the United States Court of Claims, Volume 69

United States. Court of Claims - 1930
...free from doubt. Deduction may be had of " all interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally...
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Income Tax Procedure

Robert Hiester Montgomery - 1920
...(b). LAW. Section 234. (a) .... (2) All interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917) the interest...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1023 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the Unite.1 States issued after September 24, 1917), the interest...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 153 pages
...property to which the taxpayer has not \ taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 30 pages
...United States. SEC. 214. (a) That in computing net income there shall be allowed as deductions: (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919
...Comptroller [Vol. 20] the basis stated above. The corresponding Federal provision reads as follows : "All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States, issued after September 24. 1917), the interest...
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Notes on Revenue Act of 1918 Submitted by Secretary of Treasury Without ...

United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
...section 234 and insert in lieu thereof: (2) All interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United Statas ioauod after September 31, 1017 the income...
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Notes on the Revenue Act of 1918, Volumes 1-2

United States. Department of the Treasury, United States. Congress. House. Committee on Ways and Means - 1919 - 188 pages
...NOTES ON THE REVENUE ACT OF 1918. 17 (2) All interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States isauod-aftor September 21, 1017 the income...
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