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
| 1977 - 568 pages
...'4) Depreciation. The depreciation deduction allowed by section 167. (5) Interest paid or accrued. All interest paid or accrued within the taxable year...on indebtedness incurred or continued to purchase or carry ob§ 1.822 ligations (other than obligations of the United States issued after September 24.... | |
| 1998 - 706 pages
...interest on which is not wholly exempt from the taxes imposed under Subtitle A of the Code, or (2) obligations of the United States issued after September...originally subscribed for by the taxpayer, the interest on which is wholly exempt from the taxes Imposed by Subtitle A of the Code, is deductible. For rules... | |
| 1975 - 424 pages
...accrued) wholly exempt from the taxes Imposed by this subtitle. (2) Interest. Interest on Indebtedness Incurred or continued to purchase or carry obligations...obligations of the United States Issued after September 24,1917, and originally subscribed for by the taxpayer) the interest on which is wholly exempt from... | |
| 1950 - 1676 pages
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| United States, Walter Elbert Barton - 1950 - 1126 pages
...contract. Sec. 201. (o) (6) Interest paid. —The term "interest paid" means (A) All interest paid within the taxable year on indebtedness, except on...than obligations of the United States issued after SepTaxable Years Beginning before 1944 Sec. 2O1. (c) (3) Adjusted re. serves. Section originated 1942... | |
| United States. Internal Revenue Service - 1951 - 1868 pages
...11. INTEREST Enter the amount of interest paid or accrued during the taxable year on the company's indebtedness, except on indebtedness incurred or continued...September 24, 1917. and originally subscribed for bv (he taxpayer) the interest upon which is wholly exempt from taxation. 12. OTHER CAPITAL LOSSES Enter... | |
| United States. Internal Revenue Service - 1951 - 2286 pages
...interest paid or accrued on business indebtedness. Do not include in item 21 interest on indebtedness incurred or continued to purchase or carry obligations...1917, and originally subscribed for by the taxpayer) tlie interest upon which is wholly exempt from taxation. (Sac also General Instruction С with re fere... | |
| 1952 - 1092 pages
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