 ... (b) Interest. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September...  Reports of the U.S. Board of Tax Appeals - Page 394by United States. Board of Tax Appeals - 1939Full view - About this book
 | John F. Sherwood - 1925 - 206 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...of property to which the taxpayer has not taken or is not taking title or in which he has no equity. (b) Interest. — All interest paid or accrued within...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Eric Louis Kohler - 1927 - 618 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States - 1928 - 268 pages
...which he has no equity. NOTE.— Section 23 (a) above applies both to corporations and Individuals. (b) Interest. — All interest paid or accrued within...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States - 1928 - 1164 pages
...taking title or in which he has no equity; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Virginia - 1928 - 328 pages
...rendered in producing the taxable income. (b) All interest paid within the taxable year on existing indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities, the interest from which is not or would not be taxable under this chapter. (c) Sums... | |
 | Robert Hiester Montgomery - 1927 - 592 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...alien individuals.— INTEREST ON INDEBTEDNESS.— LAW. Section 214. (a) .... (2) AH interest paid or accrued within the taxable year on indebtedness,...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest... | |
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