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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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Reports of the Tax Court of the United States, Volume 31

United States. Tax Court - 1959
...the taxable year on Indebtedness, except on Indebtedness Incurred or continued to purchase or curry obligations (other than obligations of the United...which Is wholly exempt from the taxes Imposed by this chapter. ' Rev. Rul. 54-94 : The attention of the Internal Revenue Service has been called to several...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1961
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital losses to...
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Internal Revenue Code of 1954, as Amended and in Force on January 3, 1961

United States, United States. Congress. Joint Committee on Internal Revenue Taxation - 1961 - 1148 pages
...DEPRECIATION. The depreciation deduction allowed by section 167. (5) INTEREST PAID OR ACCRUED. All interest paid or accrued within the taxable year...originally subscribed for by the taxpayer) the interest on which is wholly exempt from taxation under this subtitle. (6) CAPITAL LOSSES. Capital losses...
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Reports of the Tax Court of the United States, Volume 33

United States. Tax Court - 1961
...shall be allowed as deductions : *** (b) INTEREST. AH Interest paid or accrued wllliin the taxable year on Indebtedness, except on Indebtedness...subscribed for by the taxpayer) the Interest upon which \8 wholly exempt from the taxes Imposed by this chapter. As to the disputed interest (Greenview), respondent,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 364

United States. Supreme Court - 1961
...indebtedness, except (1) on indebtedness incurred or continued to purchase or carry 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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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961
...year on indebted ness, except on indebtedness Incurred or continued to purchase or carry obliprntions (other than obligations of the United States issued...1917, and originally subscribed for by the taxpayer) tbe interest upon which is wholly exempt from the taxes imposed by this chapter. No contention is made...
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Reports of the Tax Court of the United States, Volume 34

United States. Tax Court - 1961
...years involved herein, provides that in computing net income there shall be allowed as a deduction subscribed for by the taxpayer) the interest upon...which is wholly exempt from the taxes imposed by this chapter. No contention is made or could be made that the exception quoted above applies here, nor does...
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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
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All Interest paid or accrued within the taxable year...(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
...Depreciation. The depreciation deduction allowed by section 167. . > (5) Interest paid or accrued. All interest paid or accrued within the taxable year...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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