 | United States - 1965 - 1110 pages
...bond, debenture, note, or certificate, or other evidence of indebtedness, issued by a corporation or by a government or political subdivision thereof, with interest coupons or in registered form. (3) Securities in affiliated corporation. For purposes of paragraph (1), any security in a corporation... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...bonds, debentures, notes or certificates, or other evidences, issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form. The net effect of the 1938 amendments was to include these losses in the category of capital losses,... | |
 | United States. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...bonds, debentures, notes or certificates, or other evidences, issued by any corporation (including those issued by a government or political subdivision thereof) , with interest coupons or in registered form. The net effect of the 1938 amendments was to include these losses in the category of capital losses,... | |
 | United States. Internal Revenue Service - 1935 - 490 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. Tax Court - 1944 - 1686 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 ID registered form, shall be considered as amounts received In exchange therefor." ' Internal Revenue... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 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, shall be considered as amounts received in exchange therefor. (g) GAINS AND LOSSKS FROM SHORT SALES,... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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, shall be considered as amounts received in exchange therefor. Sec. 117. (g) Gains and losses from short... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 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, shall be considered as amounts received in exchange therefor. (g) GAINS AND LOSSES FROM SHORT SALES,... | |
 | Philippines - 1945 - 1064 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 shall not be subject to the foregoing limitation and shall not be... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 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, share of stock, voting trust certificate, or any certificate of interest or participation in, certificate... | |
| |
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... 
