 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
 | John F. Sherwood - 1925 - 206 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Walter Elbert Barton, United States, Carroll Wright Browning - 1925 - 580 pages
...which the taxpayer has not taken or is not taking title or in which he has no equity; SEC. 214. (a) (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Irving Bank-Columbia Trust Company - 1925 - 152 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Joseph Henry Beale, Roswell Foster Magill - 1926 - 744 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 414 pages
...States, see section 119. SEC. 23. DEDUCTIONS FROM GROSS INCOME. In computing net income there shall be allowed as deductions: (a) Expenses. — All the...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Eric Louis Kohler - 1927 - 618 pages
...property to which the taxpayer has not taken or is not taking title or in which he has no equity; (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States. Board of Tax Appeals - 1927 - 1530 pages
...bears to the amount of his gross income from all sources within and without the United States. . (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States Issued after September 24, 1017, and originally... | |
 | United States - 1928 - 268 pages
...which he has no equity. NOTE.— Section 23 (a) above applies both to corporations and Individuals. (b) Interest. — All interest paid or accrued within...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | United States - 1928 - 1164 pages
...taking title or in which he has no equity; Interest paid or accrued during taxable year; exception. (2) All interest paid or accrued within the taxable year...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917, and originally... | |
 | Robert Hiester Montgomery - 1923 - 1760 pages
...indebtedness, except on indebtedness incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued...taxpayer) the interest upon which is wholly exempt from taxation under this title; .... REGULATION. Interest paid or accrued within the year on indebtedness... | |
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