 | Wisconsin - 1935 - 1308 pages
...notes, or certificates or other evidences of indebtedness issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form, shall be considered as amounts received in exchange therefor. (c) The personal exemptions specified... | |
 | Wisconsin - 1935 - 1310 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | United States. Bureau of Internal Revenue - 1950 - 200 pages
...notes, -or certificates, or other evidence of .indebtedness issued by any corporation (including one Issued by a government or political subdivision thereof) with interest coupons or in registered form, exceed the gains of the taxable year from such sales or exchanges, no such sale or exchange shall be... | |
 | United States. Internal Revenue Service - 1951 - 530 pages
...by section 125 (d) as any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation and bearing interest (including...form, but does not include any such obligation 'which constitutes stock in trade of. the taxpayer or any such obligation of a kind which would properly be... | |
 | 1954 - 766 pages
...The term "bond" meana any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation and bearing interest (including any like obligation issued by a government or politics! subdivision thereof), with interest coupons or in registered form, but does not include any... | |
 | 1951 - 984 pages
...notes, or certificates, or other evidence of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in registered form, exceed the gains from such sales or exchanges, euch excess shall be considered as an ordinary IOM and... | |
 | 1953 - 1028 pages
...certificates, or other evidences of Indcbtevlot-ys, i«sup<l by any corporation (Including those iBBUed by a government or political subdivision thereof), with Interest coupons or in registered form. However, securities issued by any corporation afiUlated with the taxpayer shall not be deemed capital... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 pages
...debentures, notes, or certificates or other evidences of indebtedness, issued by any corporation (other than a government or political subdivision thereof), with interest coupons or in registered form, or (4) certificates of profit, or of interest in property or accumulations, in any investment trust... | |
 | United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof) , with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
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As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (Including... 
