 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
 | 1936 - 912 pages
...title * * * the term 'gross income * * * "(2) AH interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States - 1939 - 780 pages
...allowance for obsolescence; and (7) INTEREST. — All interest paid within the taxable year on its indebtedness, except on indebtedness incurred or continued...interest upon which is wholly exempt from taxation under this chapter. (b) RENTAL VALUE OF REAL ESTATE. — The deduction under subsection (a) (5) or... | |
 | 1970 - 438 pages
...section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1979 - 580 pages
...section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred or continued...September 24, 1917, and originally subscribed for by the .vpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses.... | |
 | 1959 - 1584 pages
...accrued) wholly exempt from the taxes Imposed by this subtitle. (2) Interest. Interest on Indebtedness Incurred or continued to purchase or carry obligations...originally subscribed for by the taxpayer) the Interest on which Is wholly exempt from the taxes Imposed by this subtitle. [TD 6313, 23 PR 7174, Sept. 17,... | |
 | 1977 - 568 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry ob§ 1.822 ligations (other than obligations of the United States issued...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to... | |
 | 1960 - 1764 pages
...wholly exempt from the taxes imposed under subtitle A of the Internal Revenue Code of 1954, or (b) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes imposed by subtitle A of the Internal Revenue Code of 1954,... | |
 | 1980 - 488 pages
...interest on which is not wholly exempt from the taxes imposed under subtitle A of the Code, or (2) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes imposed by subtitle A of the Code, is deductible. For rules... | |
 | 1998 - 706 pages
...interest on which is not wholly exempt from the taxes imposed under Subtitle A of the Code, or (2) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes Imposed by Subtitle A of the Code, is deductible. For rules... | |
 | 1975 - 424 pages
...accrued) wholly exempt from the taxes Imposed by this subtitle. (2) Interest. Interest on Indebtedness Incurred or continued to purchase or carry obligations...obligations of the United States Issued after September 24,1917, and originally subscribed for by the taxpayer) the interest on which is wholly exempt from... | |
| |
