 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
 | Robert Hiester Montgomery - 1927 - 592 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. Internal Revenue Service - 1951 - 530 pages
...except on indebtedness incurred or continued to purchase or cany obligations (other than obligation« of the United States issued after September 24, 1917,...subscribed for by the taxpayer) the interest upon which 1« whether or not guaranteed, paid mttu'n the taxable year on insurance contracte (or contract« arising... | |
 | Robert Hiester Montgomery - 1919 - 1016 pages
...alien individuals.— INTEREST ON INDEBTEDNESS.— LAW. Section 214. (a) .... (2) AH interest paid or accrued within the taxable year on indebtedness,...incurred or continued to purchase or carry obligations or securities (other than obligations of the United States issued after September 24, 1917), the interest... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1927 - 626 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 the title; and FEDERAL TAXATION OF LIFE-INSURANCE COMPANIES posed by section 201 shall... | |
 | United States. Internal Revenue Service - 1931 - 502 pages
...23. DEDUCTIONS FROM GROSS INCOME.] [In computing net Income there shall be allowed as deductions:"] (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. 1017, and originally... | |
 | United States. Bureau of Internal Revenue - 1933 - 452 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. (b) Rental value of real estate.—The deduction under subsection (a) (6)... | |
 | United States. Board of Tax Appeals - 1934 - 1512 pages
...Section 23 (b) of the 1928 Act: In computing net income there shall be allowed as deductions: ******* (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. Bureau of Internal Revenue, United States. Internal Revenue Service - 1935 - 502 pages
...means the gross income less — ] (8) 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 title. ART. 203 (a) (8)-1. Interest. — The deduction allowed by section 203 (a)... | |
 | United States. Internal Revenue Service - 1936 - 604 pages
...23. DEDUCTIONS FROM GROSS INCOME.] [In computing not income there shall be allowed as deductions:] (b) Interest. — All interest paid or accrued within...(other than obligations of the United States issued lifter September 24, 1917, and originally subscribed for by the taxpayer) the interest upon which is... | |
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