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" Interest on — (1) the obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia ; 1 Sec. "
Statistics of Income: Fiduciary income tax returns - Page 33
by United States. Internal Revenue Service. Statistics Division - 1957
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United States Code, Volume 6

United States - 1965 - 1110 pages
...obligations. (a) General rule. Gross income does not include interest on — (1) the obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia; (2) the obligations of the United States; or...
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Reports of the Tax Court of the United States, Volume 47

United States. Tax Court - 1967 - 786 pages
...(a) GENERAL RULE. — Gross Income does not Include Interest on — (1) the obligations of a State, a Territory, or a possession of the United States, or any political subdivision of any of the foregoing, or of the District of Columbia ; (2) the obligations of the United States ; or...
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The Code of Federal Regulations of the United States of America

2003 - 1128 pages
...thereunder. (b) Interest on Government obligations — (1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...the United States, or any political subdivision of any of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1997 - 1110 pages
...thereunder. (b) Interest on Government obligations — (1) Wholly tax-exempt interest. Interest upon the obligations of a State, Territory, or a possession...the United States, or any political subdivision of any of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain...
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The Code of Federal Regulations of the United States of America

1978 - 838 pages
...thereunder. (b) Interest on Government obligations—il) Wholly tax-exempt interest Interest upon the obligations of a State, Territory, or a possession...the United States, or any political subdivision of any of the foregoing, or of the District of Columbia, is wholly exempt from tax. Interest on certain...
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The Code of Federal Regulations of the United States of America

1966 - 382 pages
...obligations of the Farmers Home Administration under its insurance endorsements. (f ) "Public body" means a State, Territory, or a possession of the United States, or any political subdivision of such State, Territory, or possession, including districts and divisions thereof, when the interest...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1966 - 1826 pages
...48 USC 1403). § 1.103—1 Interest upon obligations of a State, Territory, etc. Interest upon the obligations of a State, Territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia is not includible in gross income. Obligations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1971 - 1474 pages
...940; 48 USC 1403). § 1.103-1 Interest upon obligations of a State, Territory, etc. Interest upon the obligations of a State, Territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia is not includible in gross income. Obligations...
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The Code of Federal Regulations of the United States of America

1972 - 852 pages
...48 USC 1403). § 1.103—1 Interest upon obligations of a State, Territory, etc. Interest upon the obligations of a • State, Territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia is not ineludible in gross income. Obligations...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970 - 750 pages
...48 tJ. SC 1403) § 1.103—1 Interest upon obligations of a State, Territory, etc. Interest upon the obligations of a State, Territory, or a possession of the United States, or any political subdivision thereof, or the District of Columbia is not includible in gross income. Obligations...
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