 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
 | 1952 - 1466 pages
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 | 1953 - 1426 pages
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 | United States, Walter Elbert Barton - 1953 - 708 pages
...contract. Sec. 2O 1. (c) (6) Interest paid.— The term "interest paid" means — (A) All interest paid within the taxable year on indebtedness, except on...taxpayer) the interest upon which is wholly exempt from taxation under this chapter, and (B) All amounts in the nature of interest, whether or not guaranteed,... | |
 | United States. Internal Revenue Service - 1961 - 1668 pages
...Indebtedness, except (1) on Indebtedness Incurred or continued to purchase or curry obligations or securities (other than obligations of the United States Issued...wholly exempt from the taxes imposed by this title, or (2) on Indebtedness Incurred or continued In connection with the purchasing or carrying of an annuity."... | |
 | United States. Internal Revenue Service - 1967 - 1510 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. In applying the preceding sentence... | |
 | United States. Tax Court - 1953 - 1326 pages
...indebtedness incurred or continued to purchase or carry obligations (other than obligations of the fnlted States issued after September 24, 1917, and originally...which Is wholly exempt from the taxes Imposed by this chapter. •REGULATIONS 111. SEC. 29.23 (b)-l. INTEREST. — Interest paid or accrued within the year... | |
 | United States. Tax Court - 1953 - 1328 pages
...INCOME. In computing net Income there shall be allowed as deductions : • • • • . • • • (b) INTEREST. — All Interest paid or accrued within...continued to purchase or carry obligations (other flu" obligations of the United States issued after September 24, 1917, and originally subscribed for... | |
 | United States - 1954 - 1038 pages
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 | 1954 - 1030 pages
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