 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 45by United States. Internal Revenue Service - 1951Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...allowance for depreciation provided in section 2li (1), or au 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 issu», or real property used in the trade or luisiness of th»> taxpayer, or, in... | |
 | United States. Congress. Senate. Committee on Finance - 1944 - 1196 pages
...allowance for depreciation provided in section 23 (1), or an obligation of tho United States or any of its possessions, or of a State or Territory, or any political...on a discount basis and payable without interest at n fixed maturity date not exceeding one year from the date of issue, or real property used in the trade... | |
 | United States, Walter Elbert Barton - 1944 - 1286 pages
...obligations issued on discount basis. — In the case of any obligation nf the United States or any of its possessions, or of a State or Territory, or any political...after March 1, 1941, on a discount basis and payable u-ithout interest at a fi.red maturity date not exceeding one year from the date of issuf, the amount... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...OBLIGATIONS ISSUED ON DISCOUNT BASIS. — In thecase of any obligation of the United States or any of its possessions, or of a State or Territory, or any political...thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...OBLIGATIONS ISSUED ON DISCOUNT BASIS. — In the case of any obligation of the United States or any of its possessions, or of a State or Territory, or any political subdivision thereof, or OF THE INTERNAL REVENUE CODE § 44 (d) of the District of Columbia, issued * * * on a discount and payable... | |
 | United States. Tax Court - 1946 - 1804 pages
...possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Colombia, Issued on or after March 1, 1941, on a discount basis and payable •ttboot Interest at a fixed maturity date not exceeding one year from the date of Issue. • ••••••... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...OBLIGATIONS ISSUED ON DISCOUNT BASIS. — In the case of any obligation of the United States or any of its possessions, or of a State or Territory, or any political subdivision thereof, orof the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed... | |
 | 1961 - 636 pages
...sale of property described in paragraph (1); or (5) 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. §1.1221-1 Meaning of terms. (a) The term "capital assets" includes all classes... | |
 | 1974 - 876 pages
...sale of property described In paragraph (1); or (5) 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. [Т.О. 6500, 25 PJÎ. 12003, Nov. 26, I960] g 1.1221-1 Meaning of terme. '... | |
 | 1984 - 660 pages
...obligations issued on a discount basis. In the case of obligations of the united States or any of its possessions, or of a State, or Territory, or any political...thereof, or of the District of Columbia, issued on a discount basis and payable without interest at a fixed maturity date not exceeding one year from... | |
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