| United States. Court of Claims - 1930 - 854 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer) the interest upon which is wholly exempt from taxation under this title," as income to the taxpayer. The language of the exception is general and... | |
| United States. Court of Claims, Audrey Bernhardt - 1959 - 1028 pages
...or carry obligations (other than obligations of the United States Issued after September 24, 1017, and originally subscribed for by the taxpayer) the...which Is wholly exempt from the taxes Imposed by this chapter. * Section 4 In pertinent part reads as follows : «* • • seuer agrees to sell to Buyer... | |
| National City Company - 1921 - 104 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer) the interest upon which is wholly exempt from taxation under this title;" Limitation of taxable interest, on indebtedness to purchase or carry Government... | |
| United States - 1921 - 642 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer) the interest upon which is wholly exempt Domestic taxes from taxation under this title; Exception. ' (3) Taxes paid or accrued within the taxable... | |
| United States - 1922 - 1028 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer) the interest upon which is wholly exempt from taxation under this title; (3) Taxes paid or accrued within the taxable year except (a) income, warprofits,... | |
| Actuarial Society of America - 1922 - 570 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer), the interest upon which is wholly exempt from taxation under this item." It would seem, therefore, that the following items should be included in... | |
| Emerson Emanuel Rossmoore - 1922 - 592 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...taxpayer) the interest upon which is wholly exempt from taxation under this title; (3) Taxes paid or accrued within the taxable year except (a) income, war-profits,... | |
| John Harold Sears - 1922 - 732 pages
...in the hands of any particular taxpayer. However, interest paid on indebtedness incurred to purchase obligations of the United States, issued after September...1917 (and originally subscribed for by the taxpayer), may be deducted, whether or not the interest from such obligations is wholly tax exempt. Section 214... | |
| United States - 1922 - 756 pages
...except on indebtedness incurred or continued to purchase or carry obligations or securities (other, than obligations of the United States issued after September 24, 1917, and originally subscribed for by t'-e taxpayer) the interest upon which is wholly exempt from taxation under this title; (9) In the... | |
| United States. Congress. House. Committee on Ways and Means - 1923 - 256 pages
...obligations or COMPARISON OF THE REVENUE ACTS OF 1918 AND 1921. Act of 1921. securities (other than obligations of the United States issued after September...subscribed for by the taxpayer) the interest upon which is whollv exempt from taxation under this title; * Act of 1918. (3) Taxes paid or accrued within the taxable... | |
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