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" All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... "
Regulations 45 (1920 Ed.) Relating to the Income Tax and War Profits and ... - Page 163
by United States. Internal Revenue Service - 1921 - 342 pages
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Federal Income Taxes, 1927

Eric Louis Kohler - 1927 - 618 pages
...within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Report of the Joint Committee on Internal Revenue Taxation, Volumes 1-3

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Reports of the U.S. Board of Tax Appeals, Volume 3

United States. Board of Tax Appeals - 1927 - 1530 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than 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...
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United States Code Annotated

United States - 1928 - 1164 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Comparison of the Revenue Acts of 1926 and 1928: With Index

United States - 1928 - 268 pages
...within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1927 - 592 pages
...within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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Income Tax Procedure ...

Robert Hiester Montgomery - 1919 - 1016 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 34, 1917), the interest upon which is wholly exempt from taxation under this title as income to the...
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Income Tax Procedure

Robert Hiester Montgomery - 1923 - 1760 pages
...of the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation under this title; .... REGULATION. Interest paid or accrued within the year on indebtedness may be deducted from gross...
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Reports of the Joint Committee on Internal ..., Volumes 1-2; Volumes 8-11

United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 pages
...within the taxable year on its indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer), the interest upon which is wholly exempt from taxation...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931 - 1004 pages
...within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations...the United States issued after September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly exempt from taxation...
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