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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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Code of Federal Regulations: Containing a Codification of Documents of ...

1998
...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...
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The Code of Federal Regulations of the United States of America

1975
...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...
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Federal Income, Estate and Gift Tax Laws, Correlated: Being a Correlation of ...

United States, Walter Elbert Barton - 1950 - 893 pages
...contract. Sec. 201. (o) (6) Interest paid. —The term "interest paid" means (A) All interest paid within the taxable year on indebtedness, except on...than obligations of the United States issued after SepTaxable Years Beginning before 1944 Sec. 2O1. (c) (3) Adjusted re. serves. Section originated 1942...
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Statistics of Income

United States. Internal Revenue Service - 1951
...11. INTEREST Enter the amount of interest paid or accrued during the taxable year on the company's indebtedness, except on indebtedness incurred or continued...September 24, 1917. and originally subscribed for bv (he taxpayer) the interest upon which is wholly exempt from taxation. 12. OTHER CAPITAL LOSSES Enter...
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Statistics of Income

United States. Internal Revenue Service - 1952
...interest paid or accrued on business indebtedness. Do not include in item 21 interest on indebtedness incurred or continued to purchase or carry obligations...1917, and originally subscribed for by the taxpayer) tlie interest upon which is wholly exempt from taxation. (Sac also General Instruction С with re fere...
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Federal Income, Estate, and Gift Tax Laws, Correlated: Being a Correlation ...

United States, Walter Elbert Barton - 1953 - 640 pages
...contract. Sec. 2O 1. (c) (6) Interest paid.— The term "interest paid" means — (A) All interest paid within the taxable year on indebtedness, except on...taxpayer) the interest upon which is wholly exempt from taxation under this chapter, and (B) All amounts in the nature of interest, whether or not guaranteed,...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1961
...Indebtedness, except (1) on Indebtedness Incurred or continued to purchase or curry obligations or securities (other than obligations of the United States Issued...wholly exempt from the taxes imposed by this title, or (2) on Indebtedness Incurred or continued In connection with the purchasing or carrying of an annuity."...
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Internal Revenue Bulletin: Cumulative bulletin

United States. Internal Revenue Service, United States. Bureau of Internal Revenue - 1967
...TAX-EXEMPT INCOME. — No deduction shall be allowed for— * * * (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. In applying the preceding sentence...
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Reports of the Tax Court of the United States, Volume 18

United States. Tax Court - 1953
...indebtedness incurred or continued to purchase or carry obligations (other than obligations of the fnlted States issued after September 24, 1917, and originally...which Is wholly exempt from the taxes Imposed by this chapter. •REGULATIONS 111. SEC. 29.23 (b)-l. INTEREST. — Interest paid or accrued within the year...
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Reports of the Tax Court of the United States, Volume 18

United States. Tax Court - 1953
...INCOME. In computing net Income there shall be allowed as deductions : • • • • . • • • (b) INTEREST. — All Interest paid or accrued within...continued to purchase or carry obligations (other flu" obligations of the United States issued after September 24, 1917, and originally subscribed for...
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