Hidden fields
Books Books
" 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 218
by United States. Internal Revenue Service - 1951
Full view - About this book

Compilation of the Social Security Laws: Including the Social Security Act ...

United States - 2001 - 1838 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...
Full view - About this book

Seidman's Legislative History of Federal Income and Excess Profits ..., Volume 1

Jacob Stewart Seidman - 2003 - 972 pages
...under section 113 (&) (3) then in effect. * * * As used in this paragraph the term "security" means any bond, debenture, note, or certificate, or other...evidence of indebtedness, issued by any corporation. * * * Committee Reports Report — Stenate Finance Committee (77th Cong., 2d Sess., S. Rept. 1631).—...
Limited preview - About this book

United States Statutes at Large, Volume 53, Part 1

United States - 1939 - 780 pages
...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 registered form, any loss resulting from such sale (except such portion of the loss as does not exceed the amount, if...
Full view - About this book

Bankruptcy and Insolvency Taxation

Grant W. Newton, Robert Liquerman - 2005 - 768 pages
...any bond, debenture, note, 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. Two exceptions to the provisions of IRC section 165(g) are (1) worthless securities held by a bank,...
Limited preview - About this book

Federal Estate & Gift Taxes: Code & Regulations (Including Related Income ...

CCH Incorporated, CCH Tax Law Editors - 2008 - 1632 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...
Limited preview - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF