 | United States. Tax Court - 1947 - 1522 pages
...certificates or other erlilences of Indebtedness Issued by any corporation (Including those Issnpil by a government or political subdivision thereof), with Interest coupons or In registered form, shall be con sidercd DH amounts received In exchange therefor. . After much study of this question... | |
 | 1949 - 776 pages
...used in section 125 means any bond, debenture, note, or certificate or other evidence of indebtedness, Issued by any corporation and bearing interest (including...form, but does not include any such obligation which constitutes stock in trade of the taxpayer or any such obligation of a kind which would properly be... | |
 | 1971 - 1474 pages
...the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness. Issued by any corporation and bearing Interest (Including...by a government or political subdivision thereof), but does not Include any such obligation which constitutes stock In trade of the taxpayer or any such... | |
 | 1970 - 750 pages
...in section 171, means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation and bearing interest (including...by a government or political subdivision thereof), but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
 | 1960 - 1764 pages
...in section 171, means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation and bearing interest 'including...by a government or political subdivision thereof), but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
 | 1980 - 488 pages
...in section 171, means any bond, debenture, note, or certificate or other evidence of indebtedness, issued by any corporation and bearing interest (including...by a government or political subdivision thereof), but the term does not include any such obligation which constitutes stock in trade of the taxpayer... | |
 | 1975 - 424 pages
...the term "bond" means any bond, debenture, note, or certificate or other evidence of indebtedness. Issued by any corporation and bearing Interest (including...like obligation Issued by a government or political subdivisión thereof), but does not Include any such obligation which constitutes stock in trade of... | |
 | 1966 - 1826 pages
...the term "bond" means any bond, debenture, note, or certificate or other evidence of Indebtedness, Issued by any corporation and bearing Interest (Including any like obligation Issued by a government political subdivision thereof) , but does i Include any such obligation which cons tutes stock In trade... | |
 | 1968 - 322 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... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1949 - 594 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... 
