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" 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 thereof, or of the District of Columbia, Issued on or after... "
Statistics of Income from Returns of Net Income - Page 45
by United States. Internal Revenue Service - 1951
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Canada; Economic Position and Plans for Development

Guaranty Trust Company of New York - 1919 - 664 pages
...not required in the collection of interest on obligations of the United States or of any state, [11l territory, or any political subdivision thereof or of the District of Columbia, or on securities issued under the Federal Farm Loan Act of July 7, 1916. While the bonds of the War...
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Statistics of Income for ...

1954 - 766 pages
...depreciation, real property used in trade or business, and obligations of the United States or its possessions, or of a State or Territory or any political...without interest at a fixed maturity date not exceeding 1 year from date of issue. A net loss from this source ia deductible in full. Income from other fiduciaries...
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951 - 530 pages
...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...a discount basis and payable without interest at a uxed maturity date not exceeding one year from the date of issue, or real property used in the trade...
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Statistics of Income for ...

1951 - 984 pages
...the taxpayer: (e) an obligation of the US or any of its possessions or of a State or Territory, or of any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1041, on a discount basis and payable without interest at a Axed maturity date not exceeding one year...
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Statistics of Income for ...

1953 - 1028 pages
...partnership; (c) an obligation -of the Г В. or any of its poasesvion* or of a State or Territory, or of any political subdivision thereof, or of the District of Columbia, issued on or lifter March 1. 104), on a discount basis and payable witho<it interest at a fixed maturity date not...
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Statistics of Income for ..., Part 1

United States. Internal Revenue Service - 1950 - 464 pages
...the Code, excludes from capital assets an obligation of the United States or any possession thereof, or of a State or Territory or any political subdivision thereof, or the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without...
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United States Code, Volume 3

United States - 1953 - 1744 pages
...obligations issued on discount basis. In the case of any obligation of the United States or any of its G.P.O. from the date of issue, the amount of discount at which such obligation is originally sold shall not...
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Treasury Decisions Under Internal Revenue Laws ..., Volume 18, Issues 2277-2428

United States. Internal Revenue Service, United States. Office of Commissioner of Internal Revenue - 1919 - 622 pages
...incurring the charge in performance of his official duties as an officer or employee of the United States or of a State or Territory, or any political subdivision thereof, or of the District of Columbia. Thus, transportation charges paid by soldiers traveling on fui loughs at their own expense are not...
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Revenue Revision of 1943: Hearings...revised, October 4, 5, 6, 7, 11, 12, 13 ...

United States. Congress. House. Committee on Ways and Means - 1943 - 1636 pages
...United States any of its possessions, or of a State or Territory, or any political subdivision there= or of the District of Columbia, issued on or after March 1, 1911, on a discoi basis and payable without interest at a fixed maturity date not exceeding one y from...
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Revenue Act of 1943: Hearing Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1944 - 1194 pages
...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...interest at a fixed maturity date not exceeding one year from the date of issue, or real property used In the trade or business of the taxpayer, or, in the...
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