 As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons...  Statistics of Income from Returns of Net Income - Page 218by United States. Internal Revenue Service - 1951Full view - About this book
 | Wisconsin - 1935 - 1308 pages
...or of any state or territory, a substantial part of whose business is the receipt of deposits, sells any bond, debenture, note, or certificate or other...evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in... | |
 | Wisconsin - 1935 - 1310 pages
...or of any state or territory, a substantial part of whose business is the receipt of deposits, sells any bond, debenture, note, or certificate or other...evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in... | |
 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...notes, -or certificates, or other evidence of .indebtedness issued by any corporation (including one Issued by a government or political subdivision thereof) with interest coupons or in registered form, exceed the gains of the taxable year from such sales or exchanges, no such sale or exchange shall be... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...Section 23 (D) makes provision for the deduction of amortization of bond premium by the owner of a bond. The term "bond" is defined by section 125 (d)...not include any such obligation 'which constitutes stock in trade of. the taxpayer or any such obligation of a kind which would properly be included in... | |
 | 1954 - 766 pages
...provide* for the deduction of amortizable bond premium by the owner of the bond. The term "bond" meana any bond, debenture, note, or certificate or other...(including any like obligation issued by a government or politics! subdivision thereof), with interest coupons or in registered form, but does not include any... | |
 | 1953 - 1028 pages
...provides for the deduction of amortizable bond premium by the owner of the bond. The term "bond" means any bond, debenture, note, or certificate or other...indebtedness, issued by any corporation and bearing internat (including any like obligation imued by a government or political subdivision thereof), with... | |
 | 1951 - 984 pages
...notes, or certificates, or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in registered form, exceed the gains from such sales or exchanges, euch excess shall be considered as an ordinary IOM and... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...debentures, notes, or certificates or other evidences of indebtedness, issued by any corporation (other than a government or political subdivision thereof), with interest coupons or in registered form, or (4) certificates of profit, or of interest in property or accumulations, in any investment trust... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, debenture, note, or certificate or other...evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, debenture, note, or certificate or other...evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in... | |
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