 | United States. Congress House - 1986 - 942 pages
...ISSUED BY INDIVIDUALS, ETC.—Subsection (d) C/ section 171 (defining bond) is amended by striking OB.' "issued by any corporation and bearing interest (including...a government or political subdivision thereof),". (C) EFFECTIVE DATE.— after September 27, 1985, only if the taxpayer chooses (at such time and in... | |
 | United States - 1939 - 780 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... | |
 | Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...any bond, debenture, note, 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. Two exceptions to the provisions of IRC section 165(g) are (1) worthless securities held by a bank,... | |
 | CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 pages
...debenture, note, or certificate or other evidence of indebtedness, issued by any corporation (incuding 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... | |
 | 1968 - 704 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... | |
 | 1969 - 720 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... | |
 | 1972 - 862 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... | |
 | 1971 - 744 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... | |
 | 1970 - 734 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 - 630 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... | |
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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... 
