 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. Congress. Senate. Committee on Finance - 1941 - 1622 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. offset against ordinary Income, subject to the further limitations of section 117 (c) (2), the so-called... | |
 | United States - 1953 - 1744 pages
...indebtedness shall not be allowed as a deduction. As used in this paragraph the term "security" means (10) Income from discharge of indebtedness of a railroad corporation. The amount of any income attributable... | |
 | United States. U.S. Congress. Senate. Committee on finance - 1941 - 1614 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. offset against ordinary Income, subject to the further limitations of section 117 (c) (2), the so-called... | |
 | United States - 1971 - 1240 pages
...horticultural commodity; (2) There shall be excluded dividends on any share of stock, and interest on any bond, debenture, note, or certificate, or other evidence of Indebtedness, issued with interest coupons or in registered form by any corporation (including one issued by a government... | |
 | United States U.S. Congress. Senate. Committee on finance - 1942 - 1090 pages
...bonds, debentures, notes or certificates, or other evidences, issued by any corporation (including those issued by a government or political subdivision thereof), with interest coupons or in registered form. The net effect of the 1938 amendments was to include these losses in the category of capital losses,... | |
 | United States. Internal Revenue Service - 1935 - 490 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. Congress. Senate. Committee on Finance - 1942 - 1092 pages
...bonds, debentures, notes or certificates, or other evidences, issued by any corporation (including those issued by a government or political subdivision thereof) , with interest coupons or in registered form. The net effect of the 1938 amendments was to include these losses in the category of capital losses,... | |
 | United States. Tax Court - 1944 - 1686 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 ID registered form, shall be considered as amounts received In exchange therefor." ' Internal Revenue... | |
 | United States, Walter Elbert Barton - 1944 - 1286 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 ogiotonoo on June 1, 1080. This paragraph shall not apply to any discharge occurring before the... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...of such lien. (2) DEFINITION OF SECURITY. — 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 or in... | |
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