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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 ...

1974
...accrued) 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. In applyIng the precedIng sentence...
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Code of Federal Regulations: Containing a Codification of Documents of ...

1970
...(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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Code of Federal Regulations

1967
...(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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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...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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Code of Federal Regulations

1968
...(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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Public Law 94-455 94th Congress: Tax Reform Act of 1976

United States - 1976 - 415 pages
...SECTION 822. (A) Section 822(c) (5) (relating to deduction of interest) is amended by striking out "(other than obligations of the United States issued...1917, and originally subscribed for by the taxpayer) ". (B) The last" sentence of section 822(d) (2) (relating to amortization of premium and accrual of...
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General Explanation of the Tax Reform Act of 1976: (H.R. 10612, 94th ...

United States. Congress. Joint Committee on Taxation - 1976 - 682 pages
...relating to tax-exempt income This amendment strikes out an obsolete reference to tax-exempt interest from obligations of the United States issued after September...1917, and originally subscribed for by the taxpayer. No such obligations paying tax-exempt interest are outstanding. Sec. 1901 (a) (38) (amends sec. 269...
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Administration's Fiscal Year 1983 Economic Program: Hearings Before the ...

United States. Congress. House. Committee on Ways and Means - 1982
...annuity. The language of the prior provisions was continued in Section 23(b) allowing a deduction for "all interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities . . . the interest upon which is wholly exempt from the taxes imposed by this title."...
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United States Statutes at Large, Volume 53, Part 1

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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