 | United States. Court of Claims, Audrey Bernhardt - 1959 - 820 pages
...the year on indebtedness incurred or continued to purchase or carry obligations 298 Findings of Fact of the United States issued after September 24, 1917, the interest upon which is not wholly tax exempt, is deductible from gross income. 9. (a) The second exchange of correspondence... | |
 | United States. Court of Claims - 1930 - 854 pages
...denied in respect of indebtedness incurred or continued to purchase or carry obligations or securities, the interest upon which is wholly exempt from taxation under this title, has no reasonable relation or logical application to indebtedness incurred by joint-stock land banks... | |
 | New York (State). Comptroller's Office - 1919 - 24 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...taxation under this title as income to the taxpayer * * " "While the language of the state statute, stated in paragraphs " с ", " d " and " e " is identical... | |
 | Robert Hiester Montgomery - 1920 - 1304 pages
...c«lmtlBt««l al 10 |Mir «i«nl. lerest (except on indebtedness incurred or continued to purchase or carry obligations or securities, other than obligations...States issued after September 24, 1917, the interest on which is wholly exempt from taxation (See paragraph 9, page 2, General Instructions'). xes (except... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 664 pages
...allowed " [reading] : (2) All interest paid or accrued within the taxable year on its indebtedness (or, in the case of a foreign corporation, the proportion of such interest pi\id which the amount of its gross income from sources within the United States bears to the amount... | |
 | United States. Congress. Senate. Committee on Finance - 1918 - 660 pages
...following provision, to-wit : (2) All interest paid or accrued within the taxable year on its indebtedness, or, in the case of a foreign corporation, the proportion of such interest paid which the amount of its gross income from sources within the United States bears to the amount... | |
 | National City Company, United States - 1919 - 104 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...title as income to the taxpayer, or, in the case of a nonresident alien individual, the proportion of such interest which the amount of his gross income... | |
 | New York (State) - 1919 - 520 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...taxation under this title as income to the taxpayer * * *." While the language of the State statute, stated in paragraphs "c," "d" and "e" is identical... | |
 | United States. Congress. House. Committee on Ways and Means - 1919 - 190 pages
...graduated additional income taxes, commonly known as surtaxes and excess-profits and war-profits taxes], the interest upon which is wholly exempt from taxation...title as income to the taxpayer, or, in the case of a nonresident alien individual, the proportion of such interest which the amount of his gross income... | |
 | Harris, Forbes & co., New York - 1919 - 164 pages
...that no deduction may be made for interest or indebtedness incurred or continued — to purchase or carry obligations or securities (other than obligations...after September 24, 1917), the interest upon which is declared by law to be tax exempt. In the case of a nonresident alien individual it is the proportion... | |
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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 24, 1917, and originally... 
