 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 one issued by a government or political subdivision thereof), with interest coupons...  Statistics of Income from Returns of Net Income - Page 218by United States. Internal Revenue Service - 1951Full view - About this book
 | United States, United States. Congress. House. Committee on Ways and Means - 1936 - 308 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, 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... | |
 | United States - 1939 - 780 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. (1) DEPRECIATION. — A reasonable allowance for the exhaustion, wear and tear of property used in... | |
 | United States. Congress. Senate. Committee on Finance - 1938 - 768 pages
...noUw, 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, or upon a life insurance, endowment, or annuity contract held by a transferee for value by assignment... | |
 | United States. Congress Internal Revenue Taxation Joint Committee - 1938 - 700 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1938 - 348 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, 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... | |
 | 1940 - 1806 pages
...Indebtedness shall not be allowed as a deduction. As used In this paragraph the term "security" means yIng out the provisions of this title as the Commissioner with the approval of the Secretary may by regu in existence on June 1, 1939. This paragraph shall not apply to any discharge occurring before the... | |
 | 1941 - 1688 pages
...Indebtedness shall not be allowed as a deduction. As used In this paragraph the term 'security' means any bond, debenture, note, or certificate, or other...evidence of Indebtedness, Issued by any corporation, In existence on June 1, 1939. This paragraph shall not apply to any discharge occurring before the... | |
 | 1939 - 1030 pages
...or of any State or Territory, a substantial part of whose business is the receipt of deposits, sells any bond, 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... | |
 | United States - 1965 - 1110 pages
...shall be exercisable with respect to such bonds only by the fiduciary. (d) Bond defined. Page 5032 other evidence of indebtedness, issued by any corporation...by a government or political subdivision thereof) , but does not include any such obligation which constitutes stock in trade of the taxpayer or any... | |
 | United States - 1988 - 1290 pages
...Page 283 TITLE 26— INTERNAL REVENUE CODE Subsec. (d). Pub. L. 99-514, S 1803(a)(llKB). struck out "Issued by any corporation and bearing interest (including...by a government or political subdivision thereof)," after "evidence of indebtedness,". Subsets, (e), (f). Pub. L. 99-514, § 643(a). added subsec. (e)... | |
| |
