 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 22by United States, United States. Congress. House. Committee on Ways and Means - 1936 - 290 pagesFull view - About this book
 | United States. Tax Court - 1959 - 1456 pages
...Indebtedaes* except on Indebtedness Incurred or continued to purchase or carry obligations (other thai obligations of the United States Issued after September...1917, and originally subscribed for by the taxpayer) tlie Interest upon which Is wholly exempt from the taxes Impoxd by tbli chapter. US 521 (1946). No... | |
 | 1971 - 422 pages
...(4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...1917, and originally subscribed for by the taxpayer) tbe interest on which is wholly exempt from taxation under this subtitle. (6) Capital losses. Capital... | |
 | United States. Tax Court - 1975 - 1220 pages
...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. * * * Levitt v. United States, 517... | |
 | United States. Congress. House. Committee on Ways and Means - 1973 - 432 pages
...wholly exempt from the taxes imposed by this subtitle. (2) INTE»EST. — Interest on indebtedness incurred or continued to purchase or carry obligations...and originally subscribed for by the taxpayer) the 722 CCH— Standard Federal Tax Reports Cede $265 U 2226 92-606 O - 73 - pt. 10 -- 25 EXHIBIT B 2 7,... | |
 | 1974 - 426 pages
...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... | |
 | 1970 - 428 pages
...(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... | |
 | 1967 - 416 pages
...(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... | |
 | 1966 - 404 pages
...(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... | |
 | 1968 - 404 pages
...(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... | |
 | United States - 1976 - 424 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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