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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... "
Revenue Act of 1963: Hearings Before the Committee on Finance, United States ... - Page 2244
by United States. Congress. Senate. Committee on Finance - 1968
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Cases Decided in the United States Court of Claims ... with ..., Volume 141

United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...Deductions from grogs Income. In computing net Income there shall be allowed as deductions : ***** (b) Interest. — All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the...
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Cases Decided in the United States Court of Claims ... with ..., Volume 149

United States. Court of Claims, Audrey Bernhardt - 1962 - 964 pages
...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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State Finances, Volume 3, Issue 6

New York (State). Comptroller's Office - 1919 - 24 pages
...state deduction is on the basis stated above. The corresponding federal provision reads as follows: " 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...
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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 - 192 pages
...(2) All interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations...securities (other than obligations of the United States isauod-aftor September 21, 1017 the income from which is subject, to graduated additional income taxes,...
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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 - 190 pages
...(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 from which is subject to graduated additional income...
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 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 on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...
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The State Department Reports of the State of New York, Volume 20, Issues 115-120

New York (State) - 1919 - 520 pages
...Comptroller [Vol. 20] the basis stated above. The corresponding Federal provision reads as follows : "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...
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Income Tax Law: Analysis and Comment

Harris, Forbes & co., New York - 1919 - 164 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 on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...
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Federal Income Tax, War-profits and Excess-profits Taxes: Including Stamp ...

George Edwin Holmes - 1919 - 1048 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 on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...
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United States Revenue Act, 1918: Annotated and Indexed. Passed, 1919 ...

National City Company, United States - 1919 - 104 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity. 63. (2) 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...
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