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" In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest... "
Statistics of Income for ... - Page 179
1953
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United States Code, Volume 3

United States - 1953 - 1744 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of ocs., U.S. G.P.O. one year from the date of issue, the amount of discount at which such obligation is originally sold...
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Revenue Revision of 1943: Hearings...revised, October 4, 5, 6, 7, 11, 12, 13 ...

United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer, or,...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1944 - 358 pages
...used in trade or business of a character which is subject to the allowance for depreciation, and (21 obligations of the United States or any of its possessions,...without interest at a fixed maturity date not exceeding one year from date of issue. » Current year business profit or loss. (Net operating loss deduction...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, Issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used In the trade or business of the taxpayer, or,...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issu», or real property used in the trade or luisiness of th»> taxpayer,...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...on a discount basis and payable without interest at n fixed maturity date not exceeding one year from the date of issue, or real property used in the trade...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable u-ithout interest at a fi.red maturity date not exceeding one year from the date of issuf, the amount...
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Individual Income Tax Provisions of the Internal Revenue Code: Applicable to ...

United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...State or Territory, or any political subdivision thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2)...
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Individual Income Tax Provisions of the Internal Revenue Code (second ...

United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...State or Territory, or any political subdivision thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2)...
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Statistics of Income from Returns of Net Income

United States. Internal Revenue Service - 1945 - 2272 pages
...the sale'or exchange of depreciable property short-term noninterest-bearing Government obligations issued on or after March 1, 1941, on a discount basis, and, for 1942 real property, used in trade or business. If such property has been held for more than 6 months,...
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