 | United States - 1988 - 1290 pages
...to a financial institution (other than a bank) which is a face-amount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-l...institution, and Interest on amounts received for the Page 317 TITLE 26— INTERNAL REVENUE CODE Page 318 purchase of such certificates to be Issued by such... | |
 | United States - 1965 - 1110 pages
...to a financial institution (other than a bank) which is a faceamount certificate company registered under the Investment Company Act of 1940 ( 15 USC...on face-amount certificates (as defined in section 2(a) (15) of such Act) issued by such institution, and Interest on amounts received for the purchase... | |
 | United States. Tax Court - 1967 - 786 pages
...face-amount certificate company .registered under the Investment Company Act of 1940 (IB USC so.-, i and following) and -which Is subject to the banking...on face-amount certificates (as defined In section 2 (a) (ID) of such Act) issued by such institution, and Interest on amounts received for the purchase... | |
 | 1998 - 706 pages
...interest paid or accrued by a financial institution which is a face-amount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-l...subject to the banking laws of the State in which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment Company... | |
 | 1998 - 672 pages
...interest paid or accrued by a financial institution which is a face-amount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-l...subject to the banking laws of the State in which it is Incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment Company... | |
 | 1976 - 460 pages
...a financial institution which is a face-amount certificate company registered under the 1nvestment Company Act of 1940 (15 USC 80a-l and following) and...subject to the banking laws of the State in which it is incorporated, on faceamount certificates (as defined in section 2(a) (15) of the lnvestment Company... | |
 | 1993 - 892 pages
...a faceamount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-1 and following) and which is subject to the banking laws of the State in which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment Company... | |
 | 1982 - 488 pages
...a faceamount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-1 and following) and which is subject to the banking laws of the State in which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment Company... | |
 | 1993 - 656 pages
...a faceamount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-1 and following) and which is subject to the banking laws of the State in which it is incorporated, on face-amount certificates (as defined in section 2(a)(15) of the Investment Company... | |
 | 1999 - 708 pages
...for the taxable year: (1) A statement showing that it is a face-amount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-l and following) and that it is subject to the banking laws of the State in which it is incorporated. (il) A detailed schedule... | |
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In applying the preceding sentence to a financial Institution (other than a bank) which Is a face-amount certificate company registered under the Investment Company Act of 1940 (15 USC 80a-l and following) and which is subject to the banking laws of the... 
