....system or {C) Transportation (not included in subparagraph (B)) by motor vehicle — If tho rates for such furnishing or sale, as the case may be, have been established or approved by a .Slate or political subdivision thereof, by an agency or instrumentality of the United Stated, or by...

...the furnishing of telephone service or in the sale of electrical energy, gas, or water, if the rates for such furnishing or sale, as the case may be, have...thereof or by an agency or instrumentality of the United States 5247 TITLE 26.— INTERNAL REVENUE CODE 263 or by a public utility or public service commission...

...thereof, by an agency or instrumentality of the United States, or by a public service or public utility all the amount of bond premium on a convertible bond...any amount attributable to the conversion feature (2) 6 per centum in the case of a corporation engaged as a common carrier in the furnishing or sale...

...the furnishing of telephone service or in the sale of electric energy, gas, or water, if the rates " "Paid or accrued."— The terms "paid or incurred"...Trade or business. — The term "trade or business" (B) Preferred Stock.— The term "preferred stock" means stock issued prior to October 1, 1942, which...

...the ratio which the total income from the utility activities bears to total income from all sources (total income being considered either gross income...been established or approved by a State or political sub§ 1.247-1 division thereof or by an agency or instrumentality of the United States or by a public...

...this section, public utility means a corporation engaged in the furnishing of telephone service, or to the sale of electric energy, gas, or water if the...or of any State or political subdivision thereof. 1f a schedule of rates has been filed with any of the above bodies having the power to disapprove such...

...section 27(b). (b) Public Utility. As used in section 28 (Ii) and this section, public utility meana a corporation engaged in the furnishing of telephone...United States or by a public utility or public service cornmission or other similar body of the District of Columbia or of any State or political subdivision...

...the furnishing of telephone service or In the sale of electrical energy, gas, or water, if the rates for such furnishing or sale, as the case may be, have...or of any State or political subdivision thereof. (2) Preferred stock. The term "preferred stock" means stock Issued before October 1, 1942, which during...

...the furnishing of telephone service or In the sale of electrical energy, gas. or water, if the rates for such furnishing or sale, as the case may be. have...or of any State or political subdivision thereof. (2) Preferred stock. The term "preferred stock" means stock Issued before October 1, 1942. which during...

...the furnishing of telephone service or in the sale of electrical energy, gas, or water, if the rates for such furnishing or sale, as the case may be, have...approved by a State or political subdivision thereof or 1.247-1 by an agency or Instrumentality of the United States or by a public utility or public service...