 | United States - 1988 - 1290 pages
...Page 318 purchase of such certificates to be Issued by such Institution, shall not be considered as Interest on Indebtedness incurred or continued to...obligations the Interest on which is wholly exempt from the taxes imposed by this subtitle, to the extent that the average amount of such obligations held... | |
 | 2000 - 752 pages
...authority granted the Secretary or his delegate under section 265(2) to prescribe regulations governing the determination of the average amount of tax-exempt...company registered under the Investment Company Act of 1940 (15 USC 80a-l and following) and that it is subject to the banking laws of the State in which... | |
 | 2000 - 796 pages
...authority granted the Secretary or his delegate under section 265(2) to prescribe regulations governing the determination of the average amount of tax-exempt...265(2) shall file with its return for the taxable year: (1) A statement showing that it is a face-amount certificate company registered under the Investment... | |
 | 1985 - 556 pages
...authority granted the Secretary or his delegate under section 265(2) to prescribe regulations governing the determination of the average amount of tax-exempt...rule for certain financial institutions contained § 1.265-3 in section 265(2) shall file with its return for the taxable year: (i) A statement showing... | |
 | 1995 - 728 pages
...authority granted the Secretary or his delegate under section 265(2) to prescribe regulations governing the determination of the average amount of tax-exempt...claimIng the benefits of the special rule for certain institutions contained in section 265(2) shall file with its return for the taxable year: (1) A statement... | |
 | 1991 - 648 pages
...adjusted basis of the property other than money held by the taxpayer in 26 CFR Ch. I (4-1-91 Edition) good faith for the purpose of the business. Such adjusted...company registered under the Investment Company Act of 1940 (l5 USC 80a-1 and following) and that it is subject to the banking laws of the State in which... | |
 | 1976 - 460 pages
...its adjusted basis for determining gain upon sale or exchange for Federal income tax purposes. (3) 1f the percentage computation required by subparagraph...265(2) shall file with its return for the taxable year: (1) A statement showing that 1t is a face-amount certificate company registered under the 1nvestment... | |
 | 2003 - 736 pages
...accrued for the taxable year on faceamount certificates fand on amounts received for the purctíase of such certificates by the percentage figure equal...company registered under the Investment Company Act of 1940 (15 USC 80a-l and following) and that it is subject to the banking laws of the State in which... | |
 | 1999 - 708 pages
...computed under subparagraph (2) of this paragraph over 15 percent. See Internal Revenue Service, Treasury paragraph (a) for the disallowance of interest on...265(2) shall file with its return for the taxable year: (1) A statement showing that it is a face-amount certificate company registered under the Investment... | |
 | 1998 - 672 pages
...under subparagraph (2) of this paragraph over 15 percent. See paragraph (a) for the disaîlowar.ce of interest on Indebtedness Incurred or continued...265(2) shall file with its return for the taxable year: (1) A statement showing that It Is a face-amount certificate company registered under the Investment... | |
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If the percentage computation required by subparagraph (2) of this paragraph results in a figure in excess of 15 percent for the taxable year, there is interest that does not come within the special rule for certain financial institutions contained in... 
