All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than obligations of the United States issued after September 24, 1917, and originally subscribed... Statistics of Income from Returns of Net Income - Page 259by United States. Internal Revenue Service - 1951Full view - About this book
| United States. Congress. Joint Committee on Taxation - 1976 - 710 pages
...relating to tax-exempt income This amendment strikes out an obsolete reference to tax-exempt interest from obligations of the United States issued after September...1917, and originally subscribed for by the taxpayer. No such obligations paying tax-exempt interest are outstanding. Sec. 1901 (a) (38) (amends sec. 269... | |
| 1968 - 404 pages
..."interest paid" as used in section 805(e) means the sum of— (1) All interest for the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from tax under chapter 1 of the Code. Indebtedness does not... | |
| 1970 - 428 pages
...any taxable year is the sum of — (1) Interest on indebtedness. All interest for the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from taxation under this chapter. (2) Amounts in the nature... | |
| 1966 - 404 pages
...taxable year is the sum of — ( 1 ) Interest on indebtedness. All interest for the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from taxation under this chapter. (2) Amounts in the nature... | |
| 1973 - 532 pages
...any taxable year Is the sum of — (1) Interest on indebtedness. All Interest for the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or carry obligations the Interest on which is wholly exempt from taxation under this chapter. (2) Amounts in the nature... | |
| 1967 - 416 pages
...any taxable year is the sum of — (1) Interest on indebtedness. All interest for the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations the interest on which is wholly exempt from taxation under this chapter. (2) Amounts in the nature... | |
| Philippines - 1977 - 266 pages
...follows: "(b) Interest: " (1) In general. — The amount of interest paid within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations the interest upon which is exempt from taxation as income under this Title: Provided, however, That... | |
| United States. Internal Revenue Service - 1955 - 656 pages
...incurred or continued to purchase or carry taxexempt securities, other than United States obligations issued after September 24, 1917, and originally subscribed for by the taxpayer. AMORTIZATION OF BOND PREMIUM If you paid a premium for the acquisition of bonds the interest from which... | |
| United States - 1939 - 780 pages
...within the taxable year. (b) INTEREST. — All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued...taxpayer) the interest upon which is wholly exempt from the taxes imposed by this chapter. (c) TAXES GENERALLY. — Taxes paid or accrued within the taxable... | |
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