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" Interest. — All 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,... "
Comparison of the Revenue Acts of 1934 and 1936 - Page 22
by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pages
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Income Tax Procedure

Robert Hiester Montgomery - 1923
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued...taxpayer) the interest upon which is wholly exempt from taxation under this title; .... REGULATION. Interest paid or accrued within the year on indebtedness...
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Statistics of Income, Part 2

United States. Internal Revenue Service - 1951
...except on indebtedness incurred or continued to purchase or cany obligations (other than obligation« of the United States issued after September 24, 1917,...subscribed for by the taxpayer) the interest upon which 1« whether or not guaranteed, paid mttu'n the taxable year on insurance contracte (or contract« arising...
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Income Tax Procedure

Robert Hiester Montgomery - 1919
...alien individuals.— INTEREST ON INDEBTEDNESS.— LAW. Section 214. (a) .... (2) AH interest paid or accrued within the taxable year on indebtedness,...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest...
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Regulations 74 Relating to the Income Tax Under the Revenue Act of 1928

United States. Internal Revenue Service - 1931 - 491 pages
...23. DEDUCTIONS FROM GROSS INCOME.] [In computing net Income there shall be allowed as deductions:"] (b) Interest. — All interest paid or accrued within...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24. 1017, and originally...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931
...Columbia; .... "Sec. 214 (a) That in computing net income there shall be allowed as deductions: .... "(2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally...
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Regulations 77 Relating to the Income Tax Under the Revenue Act of 1932

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1933 - 423 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued...taxpayer) the interest upon which is wholly exempt from taxation under this title. (b) Rental value of real estate.—The deduction under subsection (a) (6)...
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Reports of the U.S. Board of Tax Appeals, Volume 28

United States. Board of Tax Appeals - 1934
...Section 23 (b) of the 1928 Act: In computing net income there shall be allowed as deductions: ******* (b) Interest. — All interest paid or accrued within...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally...
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Regulations 86 Relating to the Income Tax Under the Revenue Act of 1934

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 466 pages
...means the gross income less — ] (8) INTEREST. — All interest paid within the taxable year on its indebtedness, except on indebtedness incurred or continued...taxpayer) the interest upon which is wholly exempt from taxation under this title. ART. 203 (a) (8)-1. Interest. — The deduction allowed by section 203 (a)...
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Regulations 94 Relating to the Income Tax Under the Revenue Act of 1936

United States. Bureau of Internal Revenue, United States. Internal Revenue Service - 1936 - 566 pages
...23. DEDUCTIONS FROM GROSS INCOME.] [In computing not income there shall be allowed as deductions:] (b) Interest. — All interest paid or accrued within...(other than obligations of the United States issued lifter September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is...
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Revenue Act, 1936: Hearings Before the Committee on Ways and Means, House of ...

1936 - 890 pages
..."SEC. 213. That for the purposes of this title * * * the term 'gross income * * * "(2) AH interest paid or accrued within the taxable year 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...
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