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" An 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 at a fixed... "
The Code of Federal Regulations of the United States of America - Page 309
1949
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Statistics of Income for ...

1954 - 766 pages
...for depreciation, real property used in trade or business, and obligations of the United States or its possessions, or of a State or Territory or any...without interest at a fixed maturity date not exceeding 1 year from date of issue. A net loss from this source ia deductible in full. Income from other fiduciaries...
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Statistics of Income for ..., Part 1

United States. Internal Revenue Service - 1950 - 464 pages
...States or any possession thereof, or of a State or Territory or any political subdivision thereof, or the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding 1 year from date of issue, or (5) real property used in trade or business. If bonds in registered or...
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Statistics of Income for ...

1951 - 984 pages
...United States or any of its possessions, a State or Territory or any political subdivision thereof, or the District of Columbia, issued on or after March...basis and payable without interest at a fixed maturity dale not exceeding 1 year from date of issue, and (3) real property used in trade or business. » Income...
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Statistics of Income for ...

1953 - 1028 pages
...business, of a character which is subject to the allowance for depreciation, (4) Government obligations issued on or after March 1, 1941, on a discount basis...without interest at a fixed maturity date not exceeding 1 year from the date of issue, and (5) real properly used in the trade or business of the taxpayer....
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Legislative Calendar, Volume 55, Part 1

United States. Congress. Senate. Committee on Finance - 1942 - 1032 pages
...striking out the semicolon at the end thereof and inserting in lieu thereof the following: ", or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue ;". (c) EFFECTIVE DATE OF AMENDMENTS. — The amendments made by this section shall be applicable with...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...of such property in the hands of the person whose personal efforts created such property; or (D) an sit`n (2) Short-term capital gain. The term "short-term capital gain" means gain from the sale or exchange...
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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
...of a character which is subject to the allowance for depreciation provided in section 23 (I), or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer, or, in the case of a common carrier...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
...of a character which is subject to the allowance for depreciation provided in section 23 (1). or an obligation of the United States or any of Its possessions,...date not exceeding one year from the date of issue, or real property used In the trade or business of the taxpayer, or, in the case of a common carrier...
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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
...of a character which is siibject to the allowance for depreciation provided in section 23 (1), or an obligation of the United States or any of its possessions,...date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer, or, in the cage of a comnum carrier...
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Federal Income, Estate and Gift Tax Laws, Correlated

United States, Walter Elbert Barton - 1944 - 1286 pages
...of a character which is subject to the allowance for depreciation provided in section 23 (1), or an Mr gP T2\ !Œ r9 b ll ݊] f4 r > " ;_ R ϳ G T e A P o +ڈ or real property used in the trade or business of the taxpayer; countries. If the Commonwealth of the...
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