 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
 | 1949 - 774 pages
...debentures, notes or certificates, or other evidence of indebtedness issued by any corporation (including one issued by a government or political subdivision thereof) with interest coupons or in registered form, over gains of the taxable istered form, over gains of the taxable be deductible in full as an ordinary... | |
 | United States. Congress. Senate. Committee on Finance - 1976 - 778 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... | |
 | 1966 - 468 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... | |
 | United States, United States. Congress. House. Committee on Ways and Means - 1976 - 812 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... | |
 | 1970 - 772 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... | |
 | 1981 - 1062 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... | |
 | United States - 1982 - 1176 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. Congress House - 1986 - 942 pages
...ISSUED BY INDIVIDUALS, ETC.—Subsection (d) C/ section 171 (defining bond) is amended by striking OB.' "issued by any corporation and bearing interest (including...a government or political subdivision thereof),". (C) EFFECTIVE DATE.— after September 27, 1985, only if the taxpayer chooses (at such time and in... | |
 | 1987 - 776 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... | |
 | United States - 1999 - 1720 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... | |
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