 ... property, used in the trade or business, 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, or of a State or Territory, or any political subdivision...  Statistics of Income for ... - Page 54by United States. Internal Revenue Service - 1950Full view - About this book
 | George Edwin Holmes - 1919 - 1052 pages
...NATIONAL BONDS. Although a corporation is not subject to tax on interest received from (a) obligations of a State or Territory or any political subdivision thereof or the District of Columbia ; (b) securities issued under the Federal Farm Loan Act, (c) obligations of the... | |
 | United States - 1953 - 1744 pages
...issued on discount basis. 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... | |
 | United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...depreciation provided in section 23 (1), or 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... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...depreciation provided in section 23 (1), or 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... | |
 | United States. Internal Revenue Service - 1944 - 358 pages
...depreciation provided in section 23 (1), or an obligation of the United States or any of iU possessions, or of a State or Territory, or any political subdivision thereof, or of the Diurict of Columbia, tosued on or after March 1, 1941, on a discount basis and payable without... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...ON DISCOUNT BASIS. — In thecase 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 a discount basis and payable without interest at a fixed... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...depreciation provided in section 23 (1), or 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... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...depreciation provided in section 2li (1), or au 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... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
...depreciation provided in section 23 (1). or 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... | |
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