 | United States. Court of Claims, Audrey Bernhardt - 1957 - 904 pages
...: (1) The amount of the outstanding indebtedness (not including interest) of the taxpayer which is evidenced by a bond, note, bill of exchange, debenture,...certificate of indebtedness, mortgage, or deed of trust, plus, (2) In the case of a taxpayer having a contract (made before the expiration of 30 days after... | |
 | 1954 - 766 pages
...interest) of the taxpayer, incurred in good faith for the purposes of the businn*s, which indebtedness is evidenced by a bond, note, bill of exchange, debenture, certificate of indebtedness, mortgage, deed of trust, bank-loan agreement, or conditional sale* contract. In the case of property of the taxpayer... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...which the taxpayer's property is subject) of the taxpayer which ie evidenced by a boad, а promissory note, bill of exchange, debenture, certificate of indebtedness, mortgage, or deed of trust, plua (b) In the case of a corporation having a contract, made before November 8, 1940, with a foreign... | |
 | United States. Congress. House. Committee on Ways and Means - 1940 - 480 pages
...based on the borrowed capital at the beginning of such day, consisting of indebtedness of the taxpayer evidenced by a bond, note, bill of exchange, debenture,...certificate of indebtedness, mortgage, or deed of trust, but is not to exceed the following amounts as the case may be: (1) If the equity invested capital is... | |
 | 1941 - 1300 pages
...719. BORROWED INVESTED CAPITAL House bill. — Under the House bill borrowed capital (ie, indebtedness evidenced by a bond, note, bill of exchange, debenture,...certificate of indebtedness, mortgage, or deed of trust) was included in invested capital under a graduated limitation at varying percentages (100, 66%, 33%),... | |
 | United States - 1953 - 1744 pages
...including interest) of the taxpayer, incurred in good faith for the purposes of the business, which is evidenced by a bond, note, bill of exchange, debenture, certificate of indebtedness, mortgage, deed of trust, bank loan agreement, or conditional sales contract. In the case of property of the taxpayer... | |
 | United States. Interstate Commerce Commission - 1942 - 1024 pages
...things, amounts previously paid for stock, while "borrowed invested capital" includes only indebtedness evidenced by a bond, note, bill of exchange, debenture,...certificate of indebtedness, mortgage, or deed of trust ; and that open-account indebtedness is not to be included. Trail also desires to avail itself of the... | |
 | United States. Tax Court - 1944 - 1686 pages
...corporation on open account in equal amounts by Its two stockholders and not "evidenced by a note, bond, bill of exchange, debenture, certificate of Indebtedness, mortgage, or deed of trust," are not "equity invested capital" or "borrowed invested capital" within the meaning of those terms... | |
 | United States. Internal Revenue Service - 1945 - 2272 pages
...taxpayer's property is subject) of the taxpayer which is evidenced by a bond, л рготЬяогу note, bill of exchange, debenture, certificate of indebtedness, mortgage, or deed of trust, plus capital to be reduced In the same ratio м the inadmissible ' assets bear to the total assets.... | |
 | United States. Congress. Senate. Committee on Banking and Currency - 1950 - 246 pages
...and "(ii) the amount of the outstanding indebtedness (not including interest) of the company which is evidenced by a bond, note, bill of exchange, debenture,...certificate of indebtedness, mortgage, or deed of trust, except that indebtedness not represented by a bond or debenture shall not be included in excess of... | |
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... capital for any day of any taxable year shall be determined as of the beginning of such day and shall... 
