 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
 | 1954 - 1390 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...Interest at a fixed maturity date not exceeding one year from the date of Issue, the amount of discount at which such obligation Is originally sold shall not... | |
 | United States. Internal Revenue Service - 1942 - 768 pages
...the second paragraph thereof the following paragraph: Obligations 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, are excluded from the term "capital assets". An obligation may be issued on... | |
 | 2002 - 912 pages
...treated as ordinary income. (e) Obligations of the United States or any of its possessions, or of a StaW or Territory, or any political subdivision thereof,...interest at a fixed maturity date not exceeding one year from th« date of issue, are excluded from the term capital assets. An obligation may be issued on... | |
 | United States. Tax Court - 1953 - 1374 pages
...allowance for depreciation provided in section 23 (1), or an obligation of tbe 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 or sfter March 1, 1041, on a discount basis and payable without Interest at a fixed maturity date not... | |
 | 1969 - 370 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... | |
 | 1970 - 372 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 .. discount basis and payable without interest at a fixed maturity date not exceeding one year from... | |
 | 1972 - 384 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 inter est at a fixed maturity date not exceeding one year from... | |
 | United States. Internal Revenue Service - 1958 - 1258 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... | |
 | 1966 - 276 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... | |
 | 1960 - 630 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... | |
| |
