 | United States. Congress. House. Committee on Ways and Means - 1953 - 1482 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. Ordinary nonregistered corporate notes without interest coupons are not included. Unfortunately, subsection... | |
 | United States. Internal Revenue Service - 1967 - 1388 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. In George P«ck Caulkins v. Commissioner, 1 TC 656 (1943), nonacquiescence on another issue, CB 1955-1,... | |
 | United States. Congress. Senate. Committee on Finance - 1954 - 524 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." Section 117 (i) : Same as above. Section 125 (d) : Same as above. EXHIRIT C. SPECIAL RULING JULY 14,... | |
 | United States. Internal Revenue Service - 1955 - 516 pages
...The term "bond" means S>ny 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... | |
 | United States. Congress. Economic Joint Committee - 1956 - 176 pages
...notes, or certificates, or other evidences of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, if such losses exceed the gains of the taxable year from sales or exchanges of such securities. On... | |
 | United States. Congress. Joint Economic Committee - 1957 - 176 pages
...notes, or certificates, or other evidences of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, if such losses exceed the gains of the taxable year from sales or exchanges of such securities. On... | |
 | United States. Supreme Court - 1965 - 942 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." 12 The entire discussion of the capital... | |
 | United States. Congress. House. Ways and Means - 1966 - 806 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. House. Committee on Ways and Means - 1966 - 258 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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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... 
