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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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United States Statutes at Large

United States Department of State - 1939
...allowance for obsolescence; and (7) 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 chapter. (b) RENTAL VALUE OF REAL ESTATE. — The deduction under subsection (a)...
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Tax Evasion and Avoidance: Hearings Before the Joint Committee on Tax ...

United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 440 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations (other than (he obligations of the United States issued after September...wholly exempt from the taxes imposed by this title. In short, section 23 (b) simply allows as a deduction from your gross income all of the interest you...
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Tax Evasion and Avoidance: Hearings Before the Joint Committee on Tax ...

United States. Congress. Joint Committee on Tax Evasion and Avoidance - 1937 - 440 pages
...as deductions" — then we pass subparagraph (a) and go to subparagraph (b), which reads this way : Interest : All interest paid or accrued within the...continued to purchase or carry obligations (other than the obligations of the United States issued after September 24, 1917, and originally subscribed for...
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Codification of Internal Revenue Laws, ... Published Pursuant to Section ...

United States - 1938 - 628 pages
...allowance for obsolescence; and (7) 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 chapter. (b) RENTAL VALUE OF REAL ESTATE. — The deduction under subsection (a)...
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Comparison of the Revenue Acts of 1936 and 1938, Volume 36

United States, United States. Congress. House. Committee on Ways and Means - 1938 - 336 pages
...therein contained and for the requirement therein that payment must be made within the taxable year. (b) INTEREST. — All interest paid or accrued within...incurred or continued to purchase or carry obligations September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is wholly...
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Reports of the U.S. Board of Tax Appeals, Volume 39

United States. Board of Tax Appeals - 1939
...FROM GROSS INCOME. In computing net income there shall be allowed aa deductions : • •*•••• (b) INTEREST. — All Interest paid or accrued within...wholly exempt from the taxes Imposed by this title. »SEC. 41. GENERAL RULE. The effect of denying it here would be to place petitioner on an accrual basis...
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The Code of Federal Regulations of the United States of America Having ...

1939
...income" means the gross income less — l (7) 1NTEREST. 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. 3.203 (a) (7)-l Interest. The deduction allowed by section 203 (a) (7) of...
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The Code of Federal Regulations of the United States of America Having ...

1939
...means the gross Income less — ] (7) Interest.— All Interest paid within the taxable year on Its taxation under this title. §9.203 (a) (7)-l Interest. The deduction allowed by section 203 (a) (7)...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1960
...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,...
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The Code of Federal Regulations of the United States of America

1977
...'4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...on indebtedness incurred or continued to purchase or carry ob§ 1.822 ligations (other than obligations of the United States issued after September 24....
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