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" 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 - Page 259
by United States. Internal Revenue Service - 1951
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...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...
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Revenue Act of 1963: Hearings Before the Committee on Finance, United States ...

United States. Congress. Senate. Committee on Finance - 1968
...there appears the following : "Amendment No. 17 : Under existing law interest paid on indebtedness incurred or continued to purchase or carry obligations...September 24, 1917, and originally subscribed for t>y the taxpayer) is not allowed as a deduction if the interest received on such obligations is wholly...
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Code of Federal Regulations

1966
...section 167. (5) Interest paid or accrued. All Interest paid or accrued within the taxable year on Indebtedness, except on indebtedness Incurred or continued...(other than obligations of the United States Issued alter September 24, 1917, and originally subscribed for by the taxpayer) the interest on which is wholly...
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Legislative History of H.R. 13103, 89th Congress: Foreign Investors Tax Act ...

United States. Congress. House. Committee on Ways and Means - 1967
...167. . > (5) Interest paid or accrued. All interest paid or accrued within the taxable year on indebtedness, except on indebtedness incurred' or...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. 45 (6) Capital losses. Capital losses...
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Legislative History of the Internal Revenue Code of 1954 ..., Volumes 8-11

Floyd Morse Hubbard, United States. Congress. Joint Committee on Internal Revenue Taxation - 1967 - 1374 pages
...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." SEC. 269. ACQUISITIONS MADE TO...
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Statistics of Income, Supplemental Report: Foreign tax credit claimed on ...

1961
... Enter interest paid or accrued on business indebtedness. Do not include 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 income tax. (Section 265.) See section 267 for limitation on deductions...
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Reports of the Tax Court of the United States, Volume 3

United States. Tax Court - 1945
...deductions : * (b) INTEREST. All Interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness Incurred or continued...subscribed for by the taxpayer) the Interest upon which la wholly exempt from the taxes Imposed by this title. Regulations 94 and 101 Am. 23 <b)-l....
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Internal Revenue Cumulative Bulletin

United States. Internal Revenue Service - 1976
...AMENDMENT OF SECTION jes. Section 265(2) (relating to tax-exempt interest) is amended by striking out " (other than obligations of the United States issued...1917, and originally subscribed for by the taxpayer) ". (38) AMENDMENT OF SECTION 26. Section 269 (relating to 26 USC 269. acquisitions made to evade...
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Reports of the Tax Court of the United States, Volume 30

United States. Tax Court - 1959
... (b) INT1B1ST. All Interest paid or accrued within the taxable year on Indebtedaes* except on Indebtedness Incurred or continued to purchase or carry obligations (other thai obligations of the United States Issued after September 24, 1917, and originally subscribed for...
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The Code of Federal Regulations of the United States of America

1971
...section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year on Indebtedness, except on Indebtedness incurred or continued...1917, and originally subscribed for by the taxpayer) tbe interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital...
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