| Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...which the taxpayer has not taken or is not taking title or in which he has no equity; SEC. 214. (a) (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| John F. Sherwood - 1925 - 206 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| Irving Bank-Columbia Trust Company - 1925 - 152 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| United States. Board of Tax Appeals - 1926 - 1508 pages
...there shall be allowed as deductions — All Interest paid or accrued within the taxable year on its indebtedness, except on indebtedness incurred or continued...obligations or securities (other than obligations of the Unitd States issued after September 24, 1917), the interest upon which Is wholly exempt from taxation... | |
| United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...which the taxpayer has not taken or is not taking title or in which he has no equity. (b) Interest. — All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| Eric Louis Kohler - 1927 - 618 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| United States. Board of Tax Appeals - 1927 - 1530 pages
...bears to the amount of his gross income from all sources within and without the United States. . (2) All interest paid or accrued within the taxable year...obligations of the United States Issued after September 24, 1017, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from... | |
| United States - 1928 - 268 pages
...the corporation has not taken or is not taking title, or in which it has no equity; SEC. 214 (a) (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| United States - 1928 - 1164 pages
...taking title or in which he has no equity; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the taxable year...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation... | |
| |