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
| Massachusetts - 1967 - 1406 pages
...notice or knowledge of the existence of such lien. 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 governmental or political subdivision thereof, with interest coupons or in... | |
| United States. Tax Court - 1947 - 1354 pages
...of the Internal Revenue Code, 1939 edition, unless they be those of a "corporation (including those issued by a government or political subdivision thereof) with interest coupons or in registered form." There is no indication that the paving certificates here were of that character. The evidence indicates... | |
| United States. Internal Revenue Service - 1973 - 824 pages
...bond, debenture, note, or certificate, or other evidence of indebtedness, issued by a corporation or by a government or political subdivision thereof, with interest coupons or in registered form. Section I72(k) (1) of the Code and section 1.172-ll(b)(l) of the regulations define "foreign expropriation... | |
| United States. Internal Revenue Service - 1976 - 720 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 by a corporation or a government or political subdivision thereof, with interest coupons or in registered... | |
| United States. Tax Court - 1962 - 1266 pages
...bonds, debentures, notes, or certificates or other evidences of indebtedness issued by a corporation or government or political subdivision thereof with interest coupons or in registered form. Here the payments in question were payments made pursuant to awards of the Mixed Claims Commission... | |
| United States. Tax Court - 1991 - 968 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. PHOENIX MUTUAL LIFE INSURANCE Co., PETITIONER... | |
| United States. Tax Court - 1974 - 862 pages
...bond, debenture, note, or certificate, or other evidence of indebtedness, issued by a corporation or by a government or political subdivision thereof, with interest coupons or in registered form. 750 shares of Westec stock.3 Petitioner's theory is that the corporate officers made false representations... | |
| United States. Tax Court - 1973 - 1208 pages
...bond, debenture, note, or certificate, or other evidence of Indebtedness, Ismed by a corporatlom or by a government or political subdivision thereof, with Interest coupons or In registered form. (g) is a specific documented and existing right, probably one issued by the corporation itself, such... | |
| 1973 - 882 pages
...individual in the course of his trade or business as a dealer in stocks or securities. (b) 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... | |
| 1967 - 682 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...by a government or political subdivision thereof), but does not include any such obligation which constitutes stock in trade of the taxpayer or any such... | |
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