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" 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... "
Statistics of Income from Returns of Net Income - Page 45
by United States. Internal Revenue Service - 1951
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Code of Federal Regulations: Containing a Codification of Documents of ...

1959 - 1126 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...
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The Code of Federal Regulations of the United States of America

1960 - 618 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...
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The Provisions of the Internal Revenue Code Relating to Excise ..., Volumes 8-11

United States - 1949 - 592 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...
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The Code of Federal Regulations of the United States of America

1969 - 710 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. See section 166 (e). For provisions allowing the deduction of a loss resulting from the worthlessness...
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The Code of Federal Regulations of the United States of America

1978 - 838 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. See section 166(e). For provisions allowing the deduction of a loss resulting from the worthlessness...
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The Code of Federal Regulations of the United States of America

1967 - 676 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

2001 - 836 pages
...bond, debenture, note, or certificate or other evidence of indebtedness, issued by a corporation or 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...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1999 - 782 pages
...bond, debenture, note, or certificate or other evidence of indebtedness, issued by a corporation or 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...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 339

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1950 - 1042 pages
...the term 'bond' 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...
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Tax Cases Decided with Opinions by the Supreme Court of the United States

Congress. Internal Revenue Taxation Joint Committee - 1953
...the term 'bond' 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...
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