 | United States. Internal Revenue Service - 1936 - 604 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | United States - 1939 - 780 pages
...notes, or certificates, or other evidences of indebtedness, issued by any corporation (including those issued by a government or political subdivision thereof) , with interest coupons or in registered form. (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used in... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...noUw, or certificates or other evidences of indebtedness issued by any corporation (including those issued by a Government or political subdivision thereof) with interest coupons or in registered form, or upon a life insurance, endowment, or annuity contract held by a transferee for value by assignment... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | 1940 - 1806 pages
...notes, or certificates or other evidences of indebtedness issued by any corporation (including those e c shall be considered as amounts received In exchange therefor. (g) Gains and losses from short sales,... | |
 | 1939 - 1030 pages
...debenture, note, or certificate or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if... | |
 | 1941 - 1688 pages
...debenture, note, or certificate or other evidence of Indebtedness Issued by any corporation (Including one Issued by a government or political subdivision thereof), with Interest coupons or In registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, If... | |
 | United States - 1953 - 1744 pages
...notes, or certificates or other evidences of indebtedness issued by any corporation (including those fer of property made prior to June 7, 1932. under which the grantor retained shall be considered as amounts received in exchange therefor. Page 3374 (g) Gains and losses from short... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 pages
...notes, or certificates, or other evidences of indebtedness, Issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form. offset against ordinary Income, subject to the further limitations of section 117 (c) (2), the so-called... | |
 | United States. Congress. Senate. Committee on Finance - 1941 - 1622 pages
...notes, or certificates, or other evidences of indebtedness, Issued by any corporation (including those issued by a government or political subdivision thereof), with Interest coupons or in registered form. offset against ordinary Income, subject to the further limitations of section 117 (c) (2), the so-called... | |
| |
As used in this subsection, the term "security" means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (Including... 
