Issued by a government or political subdivision thereof), 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 Included In the Inventory of the taxpayer if on... Statistics of Income: Fiduciary income tax returns - Page 35by United States. Internal Revenue Service. Statistics Division - 1957Full view - About this book
| 1951 - 984 pages
...political subdivision thereof), with interest coupons or in registered form, but doe* not include «шу such obligation which constitutes stock in trade of...such obligation of a kind which would properly be included in the Inventory of the taxpayer if on hand at the elote of the taxable year, or any such... | |
| 1953 - 1028 pages
...Interest courions or In registered form, but does not include any sncb obligation which constitute« stock In trade of the taxpayer or any such obligation of a kind which would properly be Included in the Inventory of the taxpayer If on hand at the close of the taxnble year, or any such... | |
| 1954 - 766 pages
...interest coupon« or in registered form, but doe« not include any »uch obligation which constitutes Mwk in trade of the taxpayer or any such obligation of a kind which would properly l,r inclu.led in the inventory of the laxpajer if on hand «I ihe elote of ihr taxable year, or any... | |
| United States - 1965 - 1110 pages
...issued by any corporation and bearing interest (including any like obligation issued by a government or political subdivision thereof) , but does not include...obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. (e) Dealers in tax-exempt securities.... | |
| United States - 1953 - 1744 pages
...Issued by a government or political subdivision thereoi), with interest coupons or in registered form, ent payments actually received in that year which...Sales of realty and casual sales of personality.1 to customers in the ordinary course of his trade or business. (e) Dealers in tax-exempt securities.... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...issued by a government or political subdivision thereof), with interest coupons or in registered form, but does not include any such obligation which constitutes...obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. SEC. 126. INCOME IN RESPECT OF DECEDENTS.... | |
| United States, Walter Elbert Barton - 1944 - 1286 pages
...issued by a government or political subdivision thereof), with interest coupons or in registered form, but does not include any such obligation which constitutes...year, or any such obligation held by the taxpayer primaruy for sale to customers in the ordinary course of his trade or business. Sec. 125, IRC, supra,... | |
| United States. Internal Revenue Service - 1945 - 2272 pages
...issued by a government or political subdivision thereof), with interest coupons or in registered form, but does not include any such obligation which constitutes...obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. Section 125 provides that amortization... | |
| United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...issued by a government or political subdivision thereof), with interest coupons or in registered form, but does not include any such obligation which constitutes...obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. SEC. 126. INCOME IN RESPECT OF DECEDENTS.... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...issued by a government or political subdivision thereof), with interest coupons or in registered form, but does not include any such obligation which constitutes...obligation held by the taxpayer primarily for sale to customers in the ordinary course of his trade or business. SEC. 126. INCOME IN RESPECT OF DECEDENTS.... | |
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