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" ... if the rates for such furnishing or sale, as the case may be, have been established or approved by a State or political subdivision thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission... "
The Code of Federal Regulations of the United States of America - Page 453
1967
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Statistics of Income for ...

1954 - 766 pages
...suburban bus .system or {C) Transportation (not included in subparagraph (B)) by motor vehicle โ€” If tho rates for such furnishing or sale, as the case may be, have been established or approved by a .Slate or political subdivision thereof, by an agency or instrumentality of the United Stated, or by...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...or on a municipal or suburban bus system, or (C) transportation (not included in subparagraph (B) ) States, or by a public service or public utility commission or other similar body of the District of...
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United States Code, Volume 2

United States - 1964 - 1098 pages
...defined in section 222 (a) (5) of the Communications Act of 1934, as amended; 47 USC, sec. 222(a)(5)), if the rates for such furnishing or sale, as the case...thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political...
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United States Code, Volume 6

United States - 1965 - 1110 pages
...denned in section 222 (a) (5) of the Communications Act of 1934, as amended; 47 USC, sec. 222(a) (5) ), if the rates for such furnishing or sale, as the case...thereof, by an agency or instrumentality of the United States, or by a public service or public utility commission or other similar body of any State or political...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...corporation engaged in the furnishing of telephone service or in the sale of electric energy, gas, or water, or t or by an agency or instrumentality of the United States or by a public utility or public service commission...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1969 - 990 pages
...surburban bus system, or (i11) Transportation (not included in clause (11)) by motor vehicle โ€” il the rates for such furnishing or sale, as the case...by a State or political subdivision thereof, by an agenc> or instrumentality of the United States, by a public service or public utility commission or...
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The Code of Federal Regulations of the United States of America

1967 - 676 pages
...engaged In the furnishing of telephone service or In the sale of electrical energy, gas, or water, if the rates for such furnishing or sale, as the case...approved by a State or political subdivision thereof or ยง 1.247-1 by an agency or Instrumentality of the United States or by a public utility or public...
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The Code of Federal Regulations of the United States of America

1969 - 756 pages
...surburban bus system, or (Hi) Transportation (not Included In clause (11) ) by motor vehicle โ€” If tbe rates for such furnishing or sale, as the case may...by a Stat-e or political subdivision thereof, by an agencj or Instrumentality of the United States, by a public service or public utility commission or...
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The Code of Federal Regulations of the United States of America

1975 - 424 pages
...engaged In the furnishing of telephone service or In the sale of electrical energy, gas, or water. If the rates for such furnishing or sale, as the case...approved by a State or political subdivision thereof or by an agency or Instrumentality of the united States or by a public utility or public service commission...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 pages
...denned in section 222(a) (5) of the Communications Act of 1934, as amended; 47 USC,sec. 222 (a) (5)). if the rates for such furnishing or sale, as the case...may be, have been established or approved by a State (including the District of Columbia) or political subdivision thereof, by an agency or instrumentality...
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