 In the case of any obligation of the United States or any of Its possessions. or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March 1, 1941, on a discount basis and payable without Interest...  Statistics of Income from Returns of Net Income - Page 314by United States. Internal Revenue Service - 1951Full view - About this book
 | United States. Congress. Senate. Committee on Finance - 1944 - 1198 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issu», or real property used in the trade or luisiness of th»> taxpayer,... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1944 - 336 pages
...State or Territory, or any political subdivision thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2)... | |
 | United States. Congress. Internal Revenue Taxation Joint Committee - 1945 - 350 pages
...State or Territory, or any political subdivision thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2)... | |
 | United States. Congress. Joint Committee on Internal Revenue Taxation - 1946 - 428 pages
...State or Territory, or any political subdivision thereof, or of the District of Columbia, issued * * * on a discount basis and payable without interest at a fixed maturity date not exceeding one year from the date of issue, or real property used in the trade or business of the taxpayer; (2)... | |
 | 1995 - 732 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue, are excluded from the term capital assets. An obligation may be issued... | |
 | 2000 - 856 pages
...or any of its possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Columbia, issued on or after March...without interest at a fixed maturity date not exceeding one year from the date of issue, are excluded from the term capital assets. An obligation may be issued... | |
 | 1978 - 1380 pages
...possessions, or of a State or Territory, or any political subdivision thereof, or of the District oZ Columbia, issued on or after March 1, 1941, on a discount...without interest at a fixed maturity date not exceeding one year from the date of issue, are excluded from the term "capital assets." An obligation may be... | |
 | 1966 - 892 pages
...possessions, or of a State or Territory, or any political subdivision thereof, or of the District of Oolumbis, issued on or after March 1, 1941, on a discount basis...without Interest at a fixed maturity date not exceeding one year from the date of (TD 6500,25 PR 12008, Nov. 26, 19601 • L12214 Meaning of terms. (a) The... | |
 | 1959 - 1584 pages
...any political subdivision of any of the foregoing, or of the District of Columbia, which Is issued on a discount basis and payable without Interest at a fixed maturity date not exceeding 1 year from the date of Issue, the amount of discount at which such obligation Is originally sold shall not be... | |
 | 1960 - 1764 pages
...any political subdivision of any of the foregoing, or of the District of Columbia, which is Issued on a discount basis and payable without interest at a fixed maturity date not exceeding 1 year from the date of Issue, the amount of discount at which such obligation is originally sold shall not be... | |
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