 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. Economic Joint Committee - 1956 - 176 pages
...notes, or certificates, or other evidences of indebtedness, issued by any corporation (including one issued by a government or political subdivision thereof), with interest coupons or in registered form, if such losses exceed the gains of the taxable year from sales or exchanges of such securities. On... | |
 | United States - 1958 - 392 pages
...attributable to such income ; "(3) 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... | |
 | 1961 - 620 pages
...bonds only by the fiduciary. (d) Bond defined. For purposes of this section, the term "bond" means any bond, debenture, note, or certificate or other...Indebtedness, issued by any corporation and bearing Interest (1ncluding any like obligation issued by a government or political subdivision thereof), but does not... | |
 | United States. Congress. House. Committee on Ways and Means - 1961 - 520 pages
...attributable to such income ; (3) 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 governSOCIAL... | |
 | United States. Supreme Court - 1965 - 942 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, shall be considered as amounts received in exchange therefor." 12 The entire discussion of the capital... | |
 | 1965 - 598 pages
...individual in the course of his trade or business as a dealer in stocks or securities. (2) 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. Congress. House. Committee on Ways and Means - 1966 - 258 pages
...DEFINITION OF SECURITY. — Aa mind iii this nub»eetluii, tlte (11) SECURITY. — The term "security" msans 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. House. Ways and Means - 1966 - 806 pages
...highway use under the laws of any State or foreign country. "(4) Security.— The term 'security' means any bond, debenture, note, or certificate or other evidence of indebtedness, issued November 2, 1966 - 7 - Pub. Law 89-719 80 STAT. 1131 »uA i I'V a corporation or a government or ]x>l... | |
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