 All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations (other than obligations of the United States Issued after September 24. 1917, and originally subscribed...  Statistics of Income from Returns of Net Income - Page 211by United States. Internal Revenue Service - 1955Full view - About this book
 | 1979 - 580 pages
...accrued. All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations...September 24, 1917, and originally subscribed for by the .vpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses.... | |
 | 1975 - 424 pages
...Interest is received or accrued) wholly exempt from the taxes Imposed by this subtitle. (2) Interest. Interest on Indebtedness Incurred or continued to...obligations of the United States Issued after September 24,1917, and originally subscribed for by the taxpayer) the interest on which is wholly exempt from... | |
 | 1977 - 568 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry ob§ 1.822 ligations (other than obligations of the United States issued...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1998 - 706 pages
...interest on which is not wholly exempt from the taxes imposed under Subtitle A of the Code, or (2) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes Imposed by Subtitle A of the Code, is deductible. For rules... | |
 | 1980 - 488 pages
...interest on which is not wholly exempt from the taxes imposed under subtitle A of the Code, or (2) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes imposed by subtitle A of the Code, is deductible. For rules... | |
 | 1985 - 556 pages
...interest on which is not wholly exempt from the taxes imposed under Subtitle A of the Code, or (2) obligations of the United States issued after September 24, 1917, and originally subscribed for by the Internal Revenue Service, Treasury taxpayer, the interest on which is wholly exempt from the taxes... | |
 | United States, Walter Elbert Barton - 1950 - 1126 pages
..."interest paid" means (A) All interest paid within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations...than obligations of the United States issued after SepTaxable Years Beginning before 1944 Sec. 2O1. (c) (3) Adjusted re. serves. Section originated 1942... | |
 | United States. Internal Revenue Service - 1967 - 1510 pages
...INTEREST RELATING TO TAX-EXEMPT INCOME. — No deduction shall be allowed for— * * * (2) INTEREST. — Interest on indebtedness incurred or continued to...originally subscribed for by the taxpayer) the interest on which is wholly exempt from the taxes imposed by this subtitle. In applying the preceding sentence... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...Indebtedness, except (1) on Indebtedness Incurred or continued to purchase or curry obligations or securities (other than obligations of the United States Issued...taxpayer) the Interest upon which Is wholly exempt from the taxes imposed by this title, or (2) on Indebtedness Incurred or continued In connection with the... | |
 | United States. Tax Court - 1953 - 1326 pages
...indebtedness incurred or continued to purchase or carry obligations (other than obligations of the fnlted States issued after September 24, 1917, and originally...taxpayer) the Interest upon which Is wholly exempt from the taxes Imposed by this chapter. •REGULATIONS 111. SEC. 29.23 (b)-l. INTEREST. — Interest paid... | |
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